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    <title>2012 (4) TMI 755 - ITAT DELHI</title>
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    <description>The Tribunal set aside the CIT(A)&#039;s order confirming the addition of Rs. 26,48,346 in an ex-parte assessment under section 144 of the I.T. Act, 1961. The Tribunal found the CIT(A) had not adequately discussed the merits and directed a fresh decision, granting both the assessee and the Assessing Officer opportunities to present their cases. The Tribunal dismissed the stay application as in fructuous, accepting the assessee&#039;s appeal for statistical purposes.</description>
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