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    <title>2012 (4) TMI 791 - ITAT DELHI</title>
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    <description>The appeals filed by the assessee against the CIT (A)&#039;s orders for Assessment Years 2005-06, 2006-07 &amp;amp; 2007-08, which involved additions of undisclosed income, were allowed for statistical purposes. The ITAT directed a fresh hearing by the CIT (A) to provide the assessee with a reasonable opportunity to present their case. The judgment emphasizes the importance of fair proceedings and adequate chances for parties in tax matters, without expressing an opinion on the merits of the additions upheld by the CIT (A).</description>
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