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    <title>2021 (10) TMI 211 - ITAT DELHI</title>
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    <description>The Tribunal partly allowed the appeal, remitting various issues back to the Assessing Officer for reevaluation. The Tribunal found discrepancies in the decision-making process regarding additions made on account of Sundry Creditors, Interest Income, and failure to appreciate evidence, directing the AO to provide the Assessee with a fair opportunity to present their case. The Tribunal noted non-compliance with notice requirements under sections 147/148 of the Income Tax Act but dismissed certain grounds due to lack of arguments.</description>
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      <description>The Tribunal partly allowed the appeal, remitting various issues back to the Assessing Officer for reevaluation. The Tribunal found discrepancies in the decision-making process regarding additions made on account of Sundry Creditors, Interest Income, and failure to appreciate evidence, directing the AO to provide the Assessee with a fair opportunity to present their case. The Tribunal noted non-compliance with notice requirements under sections 147/148 of the Income Tax Act but dismissed certain grounds due to lack of arguments.</description>
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