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    <title>2023 (1) TMI 25 - ITAT ALLAHABAD</title>
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    <description>The Tribunal admitted the appeals for adjudication on merits due to the delay being covered by the Supreme Court&#039;s extension of the limitation period. For the assessment year 2008-09, the Tribunal remanded the matter to the AO for fresh adjudication regarding the addition of Rs. 8,00,000/-. For the assessment year 2011-12, the Tribunal deleted the addition of Rs. 3,75,000/- as it was baseless. The appeals were allowed accordingly.</description>
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      <description>The Tribunal admitted the appeals for adjudication on merits due to the delay being covered by the Supreme Court&#039;s extension of the limitation period. For the assessment year 2008-09, the Tribunal remanded the matter to the AO for fresh adjudication regarding the addition of Rs. 8,00,000/-. For the assessment year 2011-12, the Tribunal deleted the addition of Rs. 3,75,000/- as it was baseless. The appeals were allowed accordingly.</description>
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