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    <title>2012 (10) TMI 291 - PUNJAB AND HARYANA, HIGH COURT</title>
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    <description>The Court dismissed the revenue&#039;s appeal under Section 260A of the Income Tax Act against the ITAT order for the assessment year 2007-08. It upheld the acceptance of additional evidence by the CIT(A) and the Tribunal, ruling that the assessee&#039;s non-appearance before the Assessing Officer was justified due to confusion over jurisdiction. The Court found no merit in the revenue&#039;s arguments against the additions made in the original assessment order under Section 144, leading to the appeal&#039;s dismissal as no substantial question of law arose.</description>
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    <pubDate>Fri, 14 Sep 2012 00:00:00 +0530</pubDate>
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      <title>2012 (10) TMI 291 - PUNJAB AND HARYANA, HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=217345</link>
      <description>The Court dismissed the revenue&#039;s appeal under Section 260A of the Income Tax Act against the ITAT order for the assessment year 2007-08. It upheld the acceptance of additional evidence by the CIT(A) and the Tribunal, ruling that the assessee&#039;s non-appearance before the Assessing Officer was justified due to confusion over jurisdiction. The Court found no merit in the revenue&#039;s arguments against the additions made in the original assessment order under Section 144, leading to the appeal&#039;s dismissal as no substantial question of law arose.</description>
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      <pubDate>Fri, 14 Sep 2012 00:00:00 +0530</pubDate>
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