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    <title>2021 (7) TMI 590 - MADRAS HIGH COURT</title>
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    <description>The appeals were filed against the orders of the Income Tax Appellate Tribunal &#039;D&#039; Bench, Chennai for the assessment years 2003-2008. The Respondent, engaged in the sale and service of vehicles and trading of petroleum products, underwent a search action under Section 132 of the Income Tax Act, 1961. The CIT(A) and ITAT deleted the additions made by the assessing officer for all the assessment years in question due to the lack of incriminating documents, absence of direct evidence, and intact books of accounts. As no substantial questions of law were found, the appeals were dismissed with no costs incurred.</description>
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      <description>The appeals were filed against the orders of the Income Tax Appellate Tribunal &#039;D&#039; Bench, Chennai for the assessment years 2003-2008. The Respondent, engaged in the sale and service of vehicles and trading of petroleum products, underwent a search action under Section 132 of the Income Tax Act, 1961. The CIT(A) and ITAT deleted the additions made by the assessing officer for all the assessment years in question due to the lack of incriminating documents, absence of direct evidence, and intact books of accounts. As no substantial questions of law were found, the appeals were dismissed with no costs incurred.</description>
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