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    <title>2007 (9) TMI 711 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court held that the Tribunal erred in confirming the refusal to entertain the application for the additional ground challenging the addition of undisclosed income. The orders of the first appellate authority and the Tribunal were set aside, and the matter was remanded to the first appellate authority for a decision on merits considering the additional ground.</description>
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      <description>The High Court held that the Tribunal erred in confirming the refusal to entertain the application for the additional ground challenging the addition of undisclosed income. The orders of the first appellate authority and the Tribunal were set aside, and the matter was remanded to the first appellate authority for a decision on merits considering the additional ground.</description>
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