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      <description>The tribunal found the assessment order unsustainable as it violated the principles of natural justice by not allowing cross-examination or disclosing the information used against the assessee. Consequently, the tribunal directed the deletion of additions under sections 68 and 69C, rendering the grounds related to interest and penalty proceedings infructuous. The importance of adhering to natural justice principles, including the right to cross-examine, was emphasized. The order was pronounced on 20.04.2020.</description>
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