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    <title>2025 (5) TMI 1175 - ITAT COCHIN</title>
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    <description>ITAT Cochin allowed the assessee&#039;s appeal for statistical purposes regarding unexplained investment under Section 69. The sub-registrar&#039;s office erroneously uploaded property value as Rs. 1,36,26,000 instead of Rs. 13,25,500 due to an extra digit. The tribunal restored the matter to the AO for re-examination in the interest of justice and equity. The assessee was directed to furnish necessary evidence proving the actual purchase price of Rs. 13,25,500. Related issues including share/mutual fund purchases and credit card payments were also restored to the AO.</description>
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    <pubDate>Wed, 14 May 2025 00:00:00 +0530</pubDate>
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      <title>2025 (5) TMI 1175 - ITAT COCHIN</title>
      <link>https://www.taxtmi.com/caselaws?id=770903</link>
      <description>ITAT Cochin allowed the assessee&#039;s appeal for statistical purposes regarding unexplained investment under Section 69. The sub-registrar&#039;s office erroneously uploaded property value as Rs. 1,36,26,000 instead of Rs. 13,25,500 due to an extra digit. The tribunal restored the matter to the AO for re-examination in the interest of justice and equity. The assessee was directed to furnish necessary evidence proving the actual purchase price of Rs. 13,25,500. Related issues including share/mutual fund purchases and credit card payments were also restored to the AO.</description>
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      <pubDate>Wed, 14 May 2025 00:00:00 +0530</pubDate>
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