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    <title>2022 (5) TMI 191 - ITAT MUMBAI</title>
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    <description>The ITAT, Mumbai, allowed the assessee&#039;s Miscellaneous Application to recall its order for deciding certain grounds afresh, finding significant points raised by the assessee regarding non-consideration of submissions related to Section 153A. The ITAT decided to hear these grounds on merit, partially allowing the M.A. The ITAT upheld the addition of 12.5% of purchases treated as bogus by the Assessing Officer, citing the absence of incriminating material and completed assessments. Various appeals for different assessment years were adjudicated, resulting in the dismissal of revenue&#039;s appeals and partial allowance of assessee&#039;s appeals.</description>
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      <description>The ITAT, Mumbai, allowed the assessee&#039;s Miscellaneous Application to recall its order for deciding certain grounds afresh, finding significant points raised by the assessee regarding non-consideration of submissions related to Section 153A. The ITAT decided to hear these grounds on merit, partially allowing the M.A. The ITAT upheld the addition of 12.5% of purchases treated as bogus by the Assessing Officer, citing the absence of incriminating material and completed assessments. Various appeals for different assessment years were adjudicated, resulting in the dismissal of revenue&#039;s appeals and partial allowance of assessee&#039;s appeals.</description>
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