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    <title>2003 (9) TMI 289 - ITAT ALLAHABAD</title>
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    <description>The tribunal quashed the assessment order as the proceedings under section 147 were deemed invalid due to improper reference to the DVO. The additions made by the AO were invalidated, including unexplained investments and deposits. The tribunal found the assessment order contrary to facts, law, and principles of natural justice, ultimately allowing the appeal of the assessee.</description>
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      <description>The tribunal quashed the assessment order as the proceedings under section 147 were deemed invalid due to improper reference to the DVO. The additions made by the AO were invalidated, including unexplained investments and deposits. The tribunal found the assessment order contrary to facts, law, and principles of natural justice, ultimately allowing the appeal of the assessee.</description>
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