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AO couldn't make adjustments other than those which were proposed in draft assessment order: HC

April 13, 2017[2017] 80 63 (Gujarat)/[2017] 246 Taxman 377 (Gujarat)/[2017] 295 CTR 161 (Gujarat)

IT/ILT : Assessing Officer cannot make any addition and/or disallowance than what is proposed in draft assessment order

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