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    <title>2020 (1) TMI 498 - ITAT DELHI</title>
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    <description>The Tribunal set aside the CIT(A)&#039;s decision to uphold a protective addition of Rs. 1,30,00,000 made by the Assessing Officer in one assessee&#039;s case, while a substantive addition was made in another individual&#039;s case. The Tribunal directed the CIT(A) to verify if the other individual accepted the addition in his hands and ordered a fresh adjudication. The appeal was allowed for statistical purposes.</description>
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      <description>The Tribunal set aside the CIT(A)&#039;s decision to uphold a protective addition of Rs. 1,30,00,000 made by the Assessing Officer in one assessee&#039;s case, while a substantive addition was made in another individual&#039;s case. The Tribunal directed the CIT(A) to verify if the other individual accepted the addition in his hands and ordered a fresh adjudication. The appeal was allowed for statistical purposes.</description>
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