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    <title>2012 (12) TMI 76 - GUJARAT HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=219061</link>
    <description>The High Court upheld the Tribunal&#039;s decision confirming the addition of alleged unaccounted income, rejecting the appellant&#039;s arguments that the Tribunal failed to consider evidence and erred in its examination during the rectification process. Despite acknowledging the brevity of the original order, the Court found the subsequent detailed order sufficient and declined to entertain the appeal, stating that revisiting the orders would only result in a request for rehearing without substantive change. Additionally, the Court upheld the Tribunal&#039;s refusal to rectify its order under Section 254(2) of the Act, emphasizing that the detailed scrutiny of evidence and confirmation of Revenue authorities&#039; findings justified the decision.</description>
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    <pubDate>Wed, 25 Jan 2012 00:00:00 +0530</pubDate>
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      <title>2012 (12) TMI 76 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=219061</link>
      <description>The High Court upheld the Tribunal&#039;s decision confirming the addition of alleged unaccounted income, rejecting the appellant&#039;s arguments that the Tribunal failed to consider evidence and erred in its examination during the rectification process. Despite acknowledging the brevity of the original order, the Court found the subsequent detailed order sufficient and declined to entertain the appeal, stating that revisiting the orders would only result in a request for rehearing without substantive change. Additionally, the Court upheld the Tribunal&#039;s refusal to rectify its order under Section 254(2) of the Act, emphasizing that the detailed scrutiny of evidence and confirmation of Revenue authorities&#039; findings justified the decision.</description>
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      <pubDate>Wed, 25 Jan 2012 00:00:00 +0530</pubDate>
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