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    <title>2013 (12) TMI 123 - ITAT CHANDIGARH</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision, confirming the addition made by the Assessing Officer under Section 68 of the Income Tax Act. The appeals were dismissed, and the assessment of income at Rs. 3.49 crores and Rs. 3.97 crores was confirmed. The issue of reopening the case and issuing notice under Section 148 was dismissed as not pressed.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision, confirming the addition made by the Assessing Officer under Section 68 of the Income Tax Act. The appeals were dismissed, and the assessment of income at Rs. 3.49 crores and Rs. 3.97 crores was confirmed. The issue of reopening the case and issuing notice under Section 148 was dismissed as not pressed.</description>
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