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    <title>2024 (2) TMI 42 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal filed by the assessee, concluding that the additions made by the Assessing Officer were unsustainable due to the absence of incriminating material found during the search. The Tribunal deleted the additions and granted relief on various grounds, including the validity of notices issued under sections 142(1) and 143(2), rejection of objections under section 124, and the addition of undisclosed investment under section 68. The Tribunal&#039;s decision was pronounced in open court on 30th January, 2024.</description>
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      <link>https://www.taxtmi.com/caselaws?id=448891</link>
      <description>The Tribunal allowed the appeal filed by the assessee, concluding that the additions made by the Assessing Officer were unsustainable due to the absence of incriminating material found during the search. The Tribunal deleted the additions and granted relief on various grounds, including the validity of notices issued under sections 142(1) and 143(2), rejection of objections under section 124, and the addition of undisclosed investment under section 68. The Tribunal&#039;s decision was pronounced in open court on 30th January, 2024.</description>
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