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    <title>Income Tax Commissioner Criticized for Unjust Decision; Burden of Proof Misplaced on Appellant for Another&#039;s Case Resolution.</title>
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    <description>Addition On Protective Basis in the hands of the appellant - CIT(A) is not justified in sustaining the protective addition merely on the reason that the assessee has not provided the status of finality of addition in the hands of another person.</description>
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      <description>Addition On Protective Basis in the hands of the appellant - CIT(A) is not justified in sustaining the protective addition merely on the reason that the assessee has not provided the status of finality of addition in the hands of another person.</description>
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