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    <description>The Tribunal partly allowed the appeals of both the assessee and the Revenue. It directed the Assessing Officer to verify and include additional income based on clandestine removal of goods and the GP rate. The Tribunal upheld rejection of books of account and addition under section 69C. It dismissed objections regarding validity of reassessment proceedings and necessity of notice under section 143(2).</description>
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      <description>The Tribunal partly allowed the appeals of both the assessee and the Revenue. It directed the Assessing Officer to verify and include additional income based on clandestine removal of goods and the GP rate. The Tribunal upheld rejection of books of account and addition under section 69C. It dismissed objections regarding validity of reassessment proceedings and necessity of notice under section 143(2).</description>
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