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    <title>2015 (8) TMI 1474 - ITAT DELHI</title>
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    <description>The Appellate Tribunal allowed both appeals for statistical purposes, remitting the issue back to the Assessing Officer for fresh consideration with directions to allow the assessee a full opportunity to present evidence. The Tribunal found that the treatment of the received amount as unaccounted income lacked proper evidence, and the ex-parte order by the Commissioner of Income Tax (Appeals) was against the principles of natural justice. The judgment emphasized the importance of natural justice and proper consideration of evidence in such cases.</description>
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      <description>The Appellate Tribunal allowed both appeals for statistical purposes, remitting the issue back to the Assessing Officer for fresh consideration with directions to allow the assessee a full opportunity to present evidence. The Tribunal found that the treatment of the received amount as unaccounted income lacked proper evidence, and the ex-parte order by the Commissioner of Income Tax (Appeals) was against the principles of natural justice. The judgment emphasized the importance of natural justice and proper consideration of evidence in such cases.</description>
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