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    <title>2018 (3) TMI 1948 - ITAT RAIPUR</title>
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    <description>The Tribunal quashed the notice issued under Section 148 and the reassessment order, holding them to be without jurisdiction. Additionally, the Tribunal upheld the deletion of the addition of Rs. 1.50 crores made under Section 68, finding that the A.O. did not comply with the Tribunal&#039;s directions and framed the assessment without any incriminating material found at the time of search. The appeals by the Revenue were dismissed.</description>
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      <description>The Tribunal quashed the notice issued under Section 148 and the reassessment order, holding them to be without jurisdiction. Additionally, the Tribunal upheld the deletion of the addition of Rs. 1.50 crores made under Section 68, finding that the A.O. did not comply with the Tribunal&#039;s directions and framed the assessment without any incriminating material found at the time of search. The appeals by the Revenue were dismissed.</description>
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