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    <title>2020 (5) TMI 46 - ITAT JAIPUR</title>
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    <description>The Tribunal allowed the appeal of the assessee, setting aside the order passed by the AO under Section 143(3) due to lack of jurisdiction in making additions beyond the limited scrutiny scope without necessary approval. The AO&#039;s addition of Rs. 10,00,000 under Section 69 was deemed beyond jurisdiction and quashed. The challenge against the invocation of Section 115BBE was not addressed due to the jurisdictional issue. The appeal was allowed in favor of the assessee.</description>
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      <title>2020 (5) TMI 46 - ITAT JAIPUR</title>
      <link>https://www.taxtmi.com/caselaws?id=395013</link>
      <description>The Tribunal allowed the appeal of the assessee, setting aside the order passed by the AO under Section 143(3) due to lack of jurisdiction in making additions beyond the limited scrutiny scope without necessary approval. The AO&#039;s addition of Rs. 10,00,000 under Section 69 was deemed beyond jurisdiction and quashed. The challenge against the invocation of Section 115BBE was not addressed due to the jurisdictional issue. The appeal was allowed in favor of the assessee.</description>
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      <pubDate>Thu, 27 Feb 2020 00:00:00 +0530</pubDate>
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