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    <description>The appeal by the Revenue under Section 260A of the Income Tax Act against the order of the Income Tax Appellate Tribunal for the assessment year 2001-02 was successful. The Assessee&#039;s additional income offered during assessment due to disputes over purchase particulars from firms identified as bogus was deemed adequate. The Commissioner of Income Tax&#039;s directive for a fresh assessment was overturned by the High Court, as no substantial legal questions arose from the case&#039;s progression. The appeal was dismissed, as the impugned order was a consequence of a previous decision upheld by the High Court, with no new legal issues presented.</description>
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      <description>The appeal by the Revenue under Section 260A of the Income Tax Act against the order of the Income Tax Appellate Tribunal for the assessment year 2001-02 was successful. The Assessee&#039;s additional income offered during assessment due to disputes over purchase particulars from firms identified as bogus was deemed adequate. The Commissioner of Income Tax&#039;s directive for a fresh assessment was overturned by the High Court, as no substantial legal questions arose from the case&#039;s progression. The appeal was dismissed, as the impugned order was a consequence of a previous decision upheld by the High Court, with no new legal issues presented.</description>
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