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    <title>2006 (7) TMI 91 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The court dismissed the appeal against the Income-tax Appellate Tribunal&#039;s decision for the assessment year 1992-93. The Tribunal upheld the addition of income without a speaking order, based on rates provided by a partner of the firm. The court found that the Commissioner of Income-tax (Appeals) rightly sustained the addition, rejecting the grounds raised by the appellant. The court emphasized that challenges to the assessment, based on information provided by the assessee, were baseless, and there was no valid reason to dispute it on grounds of inaccuracy or lack of opportunity to explain.</description>
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      <description>The court dismissed the appeal against the Income-tax Appellate Tribunal&#039;s decision for the assessment year 1992-93. The Tribunal upheld the addition of income without a speaking order, based on rates provided by a partner of the firm. The court found that the Commissioner of Income-tax (Appeals) rightly sustained the addition, rejecting the grounds raised by the appellant. The court emphasized that challenges to the assessment, based on information provided by the assessee, were baseless, and there was no valid reason to dispute it on grounds of inaccuracy or lack of opportunity to explain.</description>
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