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    <title>2019 (5) TMI 1604 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal for A.Y 2007-08, directing the Assessing Officer (A.O) to verify the date of receiving seized documents under Section 153C. The Tribunal partially allowed appeals for A.Ys 2008-09 to 2013-14, instructing the A.O to reassess based on logical reasoning. The A.O was directed to substantiate the estimation of commission income logically and consider the claim regarding undisclosed silver and cash during reassessment proceedings. The revenue&#039;s appeals were allowed for statistical purposes, with all assessment years under consideration subject to the Tribunal&#039;s observations.</description>
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    <pubDate>Tue, 28 May 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=380876</link>
      <description>The Tribunal allowed the assessee&#039;s appeal for A.Y 2007-08, directing the Assessing Officer (A.O) to verify the date of receiving seized documents under Section 153C. The Tribunal partially allowed appeals for A.Ys 2008-09 to 2013-14, instructing the A.O to reassess based on logical reasoning. The A.O was directed to substantiate the estimation of commission income logically and consider the claim regarding undisclosed silver and cash during reassessment proceedings. The revenue&#039;s appeals were allowed for statistical purposes, with all assessment years under consideration subject to the Tribunal&#039;s observations.</description>
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