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    <title>2025 (7) TMI 1796 - ITAT CHENNAI</title>
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    <description>The ITAT Chennai upheld the CIT(A) order, confirming that no incriminating seized material related to the assessee for the relevant assessment year was found by the department under section 153C. The tribunal relied on precedents from coordinate benches favoring the assessee. Consequently, the Revenue&#039;s appeal was dismissed, and no interference was made with the CIT(A) order.</description>
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      <description>The ITAT Chennai upheld the CIT(A) order, confirming that no incriminating seized material related to the assessee for the relevant assessment year was found by the department under section 153C. The tribunal relied on precedents from coordinate benches favoring the assessee. Consequently, the Revenue&#039;s appeal was dismissed, and no interference was made with the CIT(A) order.</description>
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