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    <title>2026 (5) TMI 305 - ITAT DELHI</title>
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    <description>A challenge to reassessment and an alleged addition became infructuous where the return and supporting documents disclosed the property sale transaction, the assessing authority accepted the assessee&#039;s share of sale consideration, and no addition ultimately survived in the final assessment. On those facts, there was no continuing adverse tax effect from the disputed issue, so the grievance against the proposed addition could not be sustained and the appellate challenge was dismissed.</description>
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      <description>A challenge to reassessment and an alleged addition became infructuous where the return and supporting documents disclosed the property sale transaction, the assessing authority accepted the assessee&#039;s share of sale consideration, and no addition ultimately survived in the final assessment. On those facts, there was no continuing adverse tax effect from the disputed issue, so the grievance against the proposed addition could not be sustained and the appellate challenge was dismissed.</description>
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