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    <title>2021 (3) TMI 932 - ITAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal, setting aside the CIT(A)&#039;s order and remanding the matter for re-adjudication on merits after granting the assessee another opportunity to be heard. The additions made by the Assessing Officer were deemed justified due to lack of supporting documentation and non-appearance of the assessee. The legal issues regarding the validity of notices under section 148 were not adequately addressed, leading to the order being set aside for re-examination.</description>
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      <description>The Tribunal allowed the appeal, setting aside the CIT(A)&#039;s order and remanding the matter for re-adjudication on merits after granting the assessee another opportunity to be heard. The additions made by the Assessing Officer were deemed justified due to lack of supporting documentation and non-appearance of the assessee. The legal issues regarding the validity of notices under section 148 were not adequately addressed, leading to the order being set aside for re-examination.</description>
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