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    <title>2019 (11) TMI 1340 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal in favor of the assessee, directing the AO to delete the additions made during the reassessment proceedings. The Tribunal held that additions on items other than those in the reasons recorded for reopening could not survive, following precedents. The appeal was allowed on the legality of the reassessment proceedings, without adjudicating the merits of the additions.</description>
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      <description>The Tribunal allowed the appeal in favor of the assessee, directing the AO to delete the additions made during the reassessment proceedings. The Tribunal held that additions on items other than those in the reasons recorded for reopening could not survive, following precedents. The appeal was allowed on the legality of the reassessment proceedings, without adjudicating the merits of the additions.</description>
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