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    <title>2014 (8) TMI 634 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The High Court dismissed the petitions challenging orders under the Income Tax Act. The court upheld the assessment, emphasizing the petitioner&#039;s failure to substantiate agricultural income and the lack of cooperation in providing evidence. The delay in challenging the orders, failure to produce documentary evidence, and the doctrine of merger preventing appeal led to the dismissal. The court found no merit in the petitioner&#039;s arguments, ultimately ruling against them.</description>
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      <description>The High Court dismissed the petitions challenging orders under the Income Tax Act. The court upheld the assessment, emphasizing the petitioner&#039;s failure to substantiate agricultural income and the lack of cooperation in providing evidence. The delay in challenging the orders, failure to produce documentary evidence, and the doctrine of merger preventing appeal led to the dismissal. The court found no merit in the petitioner&#039;s arguments, ultimately ruling against them.</description>
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      <pubDate>Wed, 12 Mar 2014 00:00:00 +0530</pubDate>
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