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    <title>2023 (5) TMI 253 - ITAT DELHI</title>
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    <description>The Appellate Tribunal allowed the assessee&#039;s appeal for statistical purposes, directing the submission of all bank statements for reassessment by the Assessing Officer. Emphasizing the need for natural justice and fair play in tax assessments, the decision highlighted the importance of thorough examination of evidence before making additions to the returned income. The case outcome focused on providing the assessee with a reasonable opportunity to present relevant bank statements for reevaluation, ensuring a fair process in the assessment proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=437446</link>
      <description>The Appellate Tribunal allowed the assessee&#039;s appeal for statistical purposes, directing the submission of all bank statements for reassessment by the Assessing Officer. Emphasizing the need for natural justice and fair play in tax assessments, the decision highlighted the importance of thorough examination of evidence before making additions to the returned income. The case outcome focused on providing the assessee with a reasonable opportunity to present relevant bank statements for reevaluation, ensuring a fair process in the assessment proceedings.</description>
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