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    <title>2013 (8) TMI 698 - ITAT CHANDIGARH</title>
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    <description>The appeal of the assessee was dismissed as the CIT(A) and the Tribunal upheld the additions made by the AO due to non-compliance and failure to produce necessary evidence. The non-admission of additional evidence was justified under Rule 46A, and the estimation of income based on the GP rate from the preceding year was deemed appropriate. The Tribunal found no merit in the grounds raised by the assessee and confirmed the order of the CIT(A).</description>
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      <description>The appeal of the assessee was dismissed as the CIT(A) and the Tribunal upheld the additions made by the AO due to non-compliance and failure to produce necessary evidence. The non-admission of additional evidence was justified under Rule 46A, and the estimation of income based on the GP rate from the preceding year was deemed appropriate. The Tribunal found no merit in the grounds raised by the assessee and confirmed the order of the CIT(A).</description>
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