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    <title>2021 (7) TMI 671 - ITAT KOLKATA</title>
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    <description>The Tribunal dismissed the revenue&#039;s appeals for all assessment years, upholding the deletion of additions based on the invalid DVO report. The Tribunal allowed the assessee&#039;s appeals for the years 2008-09 to 2012-13, stating that no additions could be made without incriminating material for unabated assessments. However, the assessee&#039;s appeal for the year 2013-14 was dismissed as it was an abated assessment year where the AO had the authority to reassess the income. The Tribunal&#039;s decision aligned with legal precedents, including judgments from the Supreme Court and Delhi High Court.</description>
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    <pubDate>Fri, 09 Jul 2021 00:00:00 +0530</pubDate>
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      <description>The Tribunal dismissed the revenue&#039;s appeals for all assessment years, upholding the deletion of additions based on the invalid DVO report. The Tribunal allowed the assessee&#039;s appeals for the years 2008-09 to 2012-13, stating that no additions could be made without incriminating material for unabated assessments. However, the assessee&#039;s appeal for the year 2013-14 was dismissed as it was an abated assessment year where the AO had the authority to reassess the income. The Tribunal&#039;s decision aligned with legal precedents, including judgments from the Supreme Court and Delhi High Court.</description>
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