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    <title>2015 (7) TMI 206 - ITAT BANGALORE</title>
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    <description>The Tribunal upheld the validity of notices issued under Section 148 and the assumption of jurisdiction under Section 147. The additions for unexplained investments, treatment of claimed agricultural income as non-agricultural income, and levy of interest under Sections 234A, 234B, and 234C were also upheld. The assessee&#039;s appeals for Assessment Years 2003-04 and 2004-05 were dismissed, with the order pronounced on 29th June 2015.</description>
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      <link>https://www.taxtmi.com/caselaws?id=261245</link>
      <description>The Tribunal upheld the validity of notices issued under Section 148 and the assumption of jurisdiction under Section 147. The additions for unexplained investments, treatment of claimed agricultural income as non-agricultural income, and levy of interest under Sections 234A, 234B, and 234C were also upheld. The assessee&#039;s appeals for Assessment Years 2003-04 and 2004-05 were dismissed, with the order pronounced on 29th June 2015.</description>
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