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    <title>2022 (6) TMI 1347 - ITAT DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, directing the Assessing Officer to delete the impugned addition based on the precedent set by previous decisions. The appellant successfully challenged the validity of reassessment proceedings and the addition of amounts on account of purchases treated as bogus. The Tribunal found that the CIT(A)&#039;s decision was flawed, as it did not consider the evidence provided by the appellant and violated principles of natural justice by not providing an opportunity for cross-examination.</description>
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      <description>The Tribunal ruled in favor of the appellant, directing the Assessing Officer to delete the impugned addition based on the precedent set by previous decisions. The appellant successfully challenged the validity of reassessment proceedings and the addition of amounts on account of purchases treated as bogus. The Tribunal found that the CIT(A)&#039;s decision was flawed, as it did not consider the evidence provided by the appellant and violated principles of natural justice by not providing an opportunity for cross-examination.</description>
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