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    <title>2024 (7) TMI 1368 - ITAT JAIPUR</title>
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    <description>ITAT Jaipur allowed the assessee&#039;s appeal regarding unaccounted money on flat sales. The tribunal held that assessment order validity was not affected by missing DIN in the body since DIN was separately generated and communicated to assessee, following SC stay in Brandix case. However, the addition of unaccounted money was deleted as AO relied on seized documents and statements without providing cross-examination opportunity of key witness, violating natural justice principles. The tribunal directed AO to delete the entire addition.</description>
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      <description>ITAT Jaipur allowed the assessee&#039;s appeal regarding unaccounted money on flat sales. The tribunal held that assessment order validity was not affected by missing DIN in the body since DIN was separately generated and communicated to assessee, following SC stay in Brandix case. However, the addition of unaccounted money was deleted as AO relied on seized documents and statements without providing cross-examination opportunity of key witness, violating natural justice principles. The tribunal directed AO to delete the entire addition.</description>
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      <pubDate>Tue, 16 Jul 2024 00:00:00 +0530</pubDate>
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