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    <title>2016 (8) TMI 1242 - ITAT CHANDIGARH</title>
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    <description>The Tribunal dismissed the appeal challenging the rejection of books of account and higher net profit rate for the assessment year 2009-10 due to being time-barred by 1050 days. The delay in filing the appeal was sought to be condoned based on family issues, particularly legal matters involving physical abuse of the daughter. However, the Tribunal found the reasons insufficient and emphasized the necessity of providing valid justifications and evidence for delays. Consequently, the appeal was dismissed as the condonation of delay was rejected, underscoring the importance of timely compliance in legal proceedings.</description>
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      <title>2016 (8) TMI 1242 - ITAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=193629</link>
      <description>The Tribunal dismissed the appeal challenging the rejection of books of account and higher net profit rate for the assessment year 2009-10 due to being time-barred by 1050 days. The delay in filing the appeal was sought to be condoned based on family issues, particularly legal matters involving physical abuse of the daughter. However, the Tribunal found the reasons insufficient and emphasized the necessity of providing valid justifications and evidence for delays. Consequently, the appeal was dismissed as the condonation of delay was rejected, underscoring the importance of timely compliance in legal proceedings.</description>
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