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    <title>2014 (5) TMI 1151 - GUJARAT HIGH COURT</title>
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    <description>The Tax Appeal was dismissed by the Tribunal as the appellant failed to provide sufficient evidence and comply with statutory notices. The Tribunal upheld the addition of Rs. 12,00,000 under section 68 of the Income-tax Act, 1961, due to lack of verification of loans and non-cooperation from the appellant. The request for remand to the assessing officer was denied based on the appellant&#039;s failure to produce necessary documents and evidence, leading to the dismissal of the appeal without raising any substantial questions of law.</description>
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      <description>The Tax Appeal was dismissed by the Tribunal as the appellant failed to provide sufficient evidence and comply with statutory notices. The Tribunal upheld the addition of Rs. 12,00,000 under section 68 of the Income-tax Act, 1961, due to lack of verification of loans and non-cooperation from the appellant. The request for remand to the assessing officer was denied based on the appellant&#039;s failure to produce necessary documents and evidence, leading to the dismissal of the appeal without raising any substantial questions of law.</description>
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