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    <title>2022 (11) TMI 1048 - ITAT PUNE</title>
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    <description>The tribunal partly allowed the appeal, directing the equal division of the addition among the assessee and his two sons. The appeal of the son was dismissed, affirming the 1/3rd addition on a substantive basis. Procedural and jurisdictional objections raised by the assessee were rejected, upholding the validity of the Assessing Officer&#039;s actions under Section 147/148. The order was pronounced on 23rd September 2022.</description>
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      <description>The tribunal partly allowed the appeal, directing the equal division of the addition among the assessee and his two sons. The appeal of the son was dismissed, affirming the 1/3rd addition on a substantive basis. Procedural and jurisdictional objections raised by the assessee were rejected, upholding the validity of the Assessing Officer&#039;s actions under Section 147/148. The order was pronounced on 23rd September 2022.</description>
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