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    <title>2023 (8) TMI 501 - ITAT DELHI</title>
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    <description>The appeal challenging the addition of Rs. 46,39,000 by the Assistant Commissioner of Income-tax under section 68 of the Income Tax Act for the assessment year 2017-18 was allowed for statistical purposes. The Judicial Member directed the Assessing Officer to verify the correctness of the claim regarding cash sales made to specific parties and assess the status of their assessments. The impugned order was set aside, and the assessment was restored to the AO for further examination.</description>
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      <description>The appeal challenging the addition of Rs. 46,39,000 by the Assistant Commissioner of Income-tax under section 68 of the Income Tax Act for the assessment year 2017-18 was allowed for statistical purposes. The Judicial Member directed the Assessing Officer to verify the correctness of the claim regarding cash sales made to specific parties and assess the status of their assessments. The impugned order was set aside, and the assessment was restored to the AO for further examination.</description>
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