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    <title>2022 (12) TMI 1599 - ITAT MUMBAI</title>
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    <description>Issue concerns whether the Tribunal can decide an addition for alleged bogus purchases without the full first appellate order; the Tribunal recorded that the assessee failed to furnish the CIT(A) order, which prevented review of appellate reasoning, and therefore remanded the issue to the first appellate authority for fresh adjudication while directing that the CIT(A) take into account the Tribunal&#039;s treatment in the subsequent assessment year (which had limited disallowance to 8%); the Tribunal recorded no final decision on merits for either side.</description>
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      <description>Issue concerns whether the Tribunal can decide an addition for alleged bogus purchases without the full first appellate order; the Tribunal recorded that the assessee failed to furnish the CIT(A) order, which prevented review of appellate reasoning, and therefore remanded the issue to the first appellate authority for fresh adjudication while directing that the CIT(A) take into account the Tribunal&#039;s treatment in the subsequent assessment year (which had limited disallowance to 8%); the Tribunal recorded no final decision on merits for either side.</description>
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