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    <title>2019 (12) TMI 594 - ITAT CUTTACK</title>
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    <description>The tribunal ruled in favor of the appellant in a tax case, allowing both appeals. The appellant&#039;s concerns over the transfer of jurisdiction without notice were dismissed as they chose not to press the issue. The tribunal found the swift completion of assessment proceedings invalid but did not delve further as the appellant did not press additional grounds. It was held that there was no nexus between seized materials and additions in the assessment order, rendering the additions unsustainable. Additional legal grounds raised by the appellant were admitted and considered crucial, leading to the allowance of the appeals.</description>
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      <title>2019 (12) TMI 594 - ITAT CUTTACK</title>
      <link>https://www.taxtmi.com/caselaws?id=389711</link>
      <description>The tribunal ruled in favor of the appellant in a tax case, allowing both appeals. The appellant&#039;s concerns over the transfer of jurisdiction without notice were dismissed as they chose not to press the issue. The tribunal found the swift completion of assessment proceedings invalid but did not delve further as the appellant did not press additional grounds. It was held that there was no nexus between seized materials and additions in the assessment order, rendering the additions unsustainable. Additional legal grounds raised by the appellant were admitted and considered crucial, leading to the allowance of the appeals.</description>
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