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    <title>2012 (5) TMI 842 - ITAT KOLKATA</title>
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    <description>The Revenue appealed against the Commissioner of Income Tax (Appeals) decision for the assessment year 2008-09. The first issue was the addition of Rs. 44,03,180 as a bogus liability, which was deleted by the Commissioner due to proper transactions and VAT registration. The Revenue&#039;s challenge was unsuccessful as they did not dispute the findings. The second issue was the acceptance of additional evidence by the Commissioner without production before the Assessing Officer. The Tribunal dismissed the Revenue&#039;s appeal, upholding the Commissioner&#039;s decision. Overall, the Revenue&#039;s appeal was dismissed on May 29, 2012.</description>
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    <pubDate>Tue, 29 May 2012 00:00:00 +0530</pubDate>
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      <title>2012 (5) TMI 842 - ITAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=294862</link>
      <description>The Revenue appealed against the Commissioner of Income Tax (Appeals) decision for the assessment year 2008-09. The first issue was the addition of Rs. 44,03,180 as a bogus liability, which was deleted by the Commissioner due to proper transactions and VAT registration. The Revenue&#039;s challenge was unsuccessful as they did not dispute the findings. The second issue was the acceptance of additional evidence by the Commissioner without production before the Assessing Officer. The Tribunal dismissed the Revenue&#039;s appeal, upholding the Commissioner&#039;s decision. Overall, the Revenue&#039;s appeal was dismissed on May 29, 2012.</description>
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