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    <title>2019 (2) TMI 1946 - ITAT DELHI</title>
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    <description>The Appellate Tribunal upheld the CIT(A)&#039;s decision to reduce undisclosed sales for both A.Y. 2011-12 and 2012-13. The Tribunal dismissed the Revenue&#039;s appeals, allowed the assessee&#039;s cross appeal, and deleted the additions made by the Assessing Officer. It emphasized the importance of logical and evidence-based additions in tax assessments, concluding that the CIT(A) rightly deleted most additions but erred in sustaining the addition of &amp;amp;8377; 7.86 lakhs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=296459</link>
      <description>The Appellate Tribunal upheld the CIT(A)&#039;s decision to reduce undisclosed sales for both A.Y. 2011-12 and 2012-13. The Tribunal dismissed the Revenue&#039;s appeals, allowed the assessee&#039;s cross appeal, and deleted the additions made by the Assessing Officer. It emphasized the importance of logical and evidence-based additions in tax assessments, concluding that the CIT(A) rightly deleted most additions but erred in sustaining the addition of &amp;amp;8377; 7.86 lakhs.</description>
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