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    <title>2020 (2) TMI 1658 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, directing the deletion of the Rs.7,10,679/- addition disallowed by the AO (CPC) under section 143(1) of the Income-tax Act, 1961. The Tribunal found the disallowance of expenses without proper scrutiny and opportunity for the assessee to be unjust, emphasizing the violation of principles of Natural Justice. It highlighted procedural errors and lack of adherence to legal precedents, ultimately ruling in favor of the assessee and ordering the removal of the disputed addition.</description>
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      <description>The Tribunal allowed the appeal, directing the deletion of the Rs.7,10,679/- addition disallowed by the AO (CPC) under section 143(1) of the Income-tax Act, 1961. The Tribunal found the disallowance of expenses without proper scrutiny and opportunity for the assessee to be unjust, emphasizing the violation of principles of Natural Justice. It highlighted procedural errors and lack of adherence to legal precedents, ultimately ruling in favor of the assessee and ordering the removal of the disputed addition.</description>
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