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    <title>2023 (8) TMI 632 - ITAT DELHI</title>
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    <description>The Tribunal remitted the issues of unexplained share application money and unexplained deposits back to the Assessing Officer for fresh adjudication. The Tribunal upheld the validity of the reassessment proceedings initiated by the Assessing Officer under Sections 147 to 151 of the Income Tax Act, dismissing the cross-objections filed by the assessee challenging the reassessment orders.</description>
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      <description>The Tribunal remitted the issues of unexplained share application money and unexplained deposits back to the Assessing Officer for fresh adjudication. The Tribunal upheld the validity of the reassessment proceedings initiated by the Assessing Officer under Sections 147 to 151 of the Income Tax Act, dismissing the cross-objections filed by the assessee challenging the reassessment orders.</description>
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