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    <title>2004 (2) TMI 272 - ITAT ALLAHABAD</title>
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    <description>The Tribunal partially allowed the Departmental appeals and cross-objections of the assessee, while ruling in favor of the assessee in appeals against the order under section 154. The AO was instructed to recalculate the undisclosed income based on all seized material within four months. The Tribunal emphasized the importance of arranging entries chronologically and preparing a comprehensive cash book for accurate computation, rejecting selective approaches.</description>
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      <description>The Tribunal partially allowed the Departmental appeals and cross-objections of the assessee, while ruling in favor of the assessee in appeals against the order under section 154. The AO was instructed to recalculate the undisclosed income based on all seized material within four months. The Tribunal emphasized the importance of arranging entries chronologically and preparing a comprehensive cash book for accurate computation, rejecting selective approaches.</description>
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