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    <title>2011 (10) TMI 609 - ITAT AHMEDABAD</title>
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    <description>The appellant&#039;s challenges regarding proceedings under section 144 without adequate opportunities were dismissed. The additions on account of income estimation and unexplained cash credit were partially sustained. However, the penalty imposed under section 271(1)(b) for non-compliance with notices was deleted by the Tribunal. Overall, most appeals were allowed, with the penalty being removed.</description>
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      <description>The appellant&#039;s challenges regarding proceedings under section 144 without adequate opportunities were dismissed. The additions on account of income estimation and unexplained cash credit were partially sustained. However, the penalty imposed under section 271(1)(b) for non-compliance with notices was deleted by the Tribunal. Overall, most appeals were allowed, with the penalty being removed.</description>
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