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    <title>2019 (5) TMI 1256 - ITAT PUNE</title>
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    <description>The Tribunal held that the assessment order was invalid due to the Assessing Officer&#039;s failure to obtain necessary approval for extending the scope of scrutiny. Consequently, additions related to purchases and labour charges were deleted, while additions related to the difference in receipts and interest under section 244A were confirmed. The appeal was partly allowed, with other grounds raised by the assessee dismissed as academic in light of the relief granted on the preliminary issue.</description>
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      <description>The Tribunal held that the assessment order was invalid due to the Assessing Officer&#039;s failure to obtain necessary approval for extending the scope of scrutiny. Consequently, additions related to purchases and labour charges were deleted, while additions related to the difference in receipts and interest under section 244A were confirmed. The appeal was partly allowed, with other grounds raised by the assessee dismissed as academic in light of the relief granted on the preliminary issue.</description>
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