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    <title>2021 (10) TMI 680 - ITAT INDORE</title>
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    <description>The Tribunal upheld the Commissioner of Income Tax (Appeals) [CIT(A)]&#039;s decision to delete additions totaling Rs. 3,41,97,957/- related to excess stock of gram pulses, bogus purchases, and undisclosed stock. The Tribunal found that the Assessing Officer&#039;s additions lacked substantial evidence and violated principles of natural justice. Additionally, the Tribunal dismissed the assessee&#039;s cross-objection regarding jurisdictional issues.</description>
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      <description>The Tribunal upheld the Commissioner of Income Tax (Appeals) [CIT(A)]&#039;s decision to delete additions totaling Rs. 3,41,97,957/- related to excess stock of gram pulses, bogus purchases, and undisclosed stock. The Tribunal found that the Assessing Officer&#039;s additions lacked substantial evidence and violated principles of natural justice. Additionally, the Tribunal dismissed the assessee&#039;s cross-objection regarding jurisdictional issues.</description>
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