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    <title>2023 (7) TMI 503 - ITAT RAIPUR</title>
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    <description>The Tribunal partially allowed the appeal, directing the Assessing Officer to verify the authenticity of the documents submitted by the assessee regarding GST and PF payments. If the payments were made within the stipulated time, the AO was instructed to delete the additions. The Tribunal found that the AO&#039;s failure to consider the assessee&#039;s response to the notice constituted a mistake apparent from the record.</description>
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      <link>https://www.taxtmi.com/caselaws?id=440230</link>
      <description>The Tribunal partially allowed the appeal, directing the Assessing Officer to verify the authenticity of the documents submitted by the assessee regarding GST and PF payments. If the payments were made within the stipulated time, the AO was instructed to delete the additions. The Tribunal found that the AO&#039;s failure to consider the assessee&#039;s response to the notice constituted a mistake apparent from the record.</description>
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