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    <title>2023 (4) TMI 108 - ITAT SURAT</title>
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    <description>The appeal was allowed for statistical purposes, with the Tribunal directing the Assessing Officer to reassess the additions and credit entries based on the evidence presented by the assessee. The delay in filing the appeal was excused, and an additional ground regarding the disallowance of credit entries was admitted for further review. The Assessing Officer was instructed to provide a reasoned order after reevaluating the evidence and considering all relevant documents.</description>
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      <description>The appeal was allowed for statistical purposes, with the Tribunal directing the Assessing Officer to reassess the additions and credit entries based on the evidence presented by the assessee. The delay in filing the appeal was excused, and an additional ground regarding the disallowance of credit entries was admitted for further review. The Assessing Officer was instructed to provide a reasoned order after reevaluating the evidence and considering all relevant documents.</description>
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