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    <title>2004 (10) TMI 288 - ITAT GAUHATI</title>
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    <description>The Tribunal upheld the order of the CIT(A) rejecting all grounds taken by the assessee regarding completion of assessment under section 144, application of section 44AD(1), interest charged under section 234A, service of notice under section 142(1), and admission of books of account. The dissenting Accountant Member suggested restoring the matter to the Assessing Officer for fresh adjudication, considering the books of account and other materials. The Third Member agreed, directing a fresh determination of income from contract works with compliance to procedural requirements and allowing the assessee to produce necessary documents.</description>
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    <pubDate>Wed, 20 Oct 2004 00:00:00 +0530</pubDate>
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      <title>2004 (10) TMI 288 - ITAT GAUHATI</title>
      <link>https://www.taxtmi.com/caselaws?id=65660</link>
      <description>The Tribunal upheld the order of the CIT(A) rejecting all grounds taken by the assessee regarding completion of assessment under section 144, application of section 44AD(1), interest charged under section 234A, service of notice under section 142(1), and admission of books of account. The dissenting Accountant Member suggested restoring the matter to the Assessing Officer for fresh adjudication, considering the books of account and other materials. The Third Member agreed, directing a fresh determination of income from contract works with compliance to procedural requirements and allowing the assessee to produce necessary documents.</description>
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      <pubDate>Wed, 20 Oct 2004 00:00:00 +0530</pubDate>
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