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    <title>2025 (5) TMI 1242 - ITAT DELHI</title>
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    <description>The Tribunal addressed three key issues: (1) condonation of delay in appeal filing due to medical condition, (2) validity of assessment reopening under section 148, and (3) justification of cash deposit addition under section 69A. The Tribunal condoned the delay, upheld the assessment reopening, and deleted the cash deposit addition, finding the assessee&#039;s explanations and medical evidence sufficiently compelling to support its conclusions.</description>
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      <title>2025 (5) TMI 1242 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=770970</link>
      <description>The Tribunal addressed three key issues: (1) condonation of delay in appeal filing due to medical condition, (2) validity of assessment reopening under section 148, and (3) justification of cash deposit addition under section 69A. The Tribunal condoned the delay, upheld the assessment reopening, and deleted the cash deposit addition, finding the assessee&#039;s explanations and medical evidence sufficiently compelling to support its conclusions.</description>
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      <pubDate>Fri, 09 May 2025 00:00:00 +0530</pubDate>
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