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    <title>2005 (2) TMI 107 - KERALA High Court</title>
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    <description>The High Court upheld the Tribunal&#039;s decision regarding the assessment of a firm&#039;s total income for the year 1994-95, which included disallowances and additions by the Assessing Officer, particularly in relation to unaccounted income from the sale of land. The Court found that the Tribunal did not err in disposing of the appeal, despite the appellant&#039;s request for a recall and a fresh hearing opportunity. The Assessing Officer&#039;s scrutiny of the firm&#039;s sale of land and categorization of purchasers were deemed valid, leading to modifications in the assessment order.</description>
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    <pubDate>Fri, 04 Feb 2005 00:00:00 +0530</pubDate>
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      <title>2005 (2) TMI 107 - KERALA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=13724</link>
      <description>The High Court upheld the Tribunal&#039;s decision regarding the assessment of a firm&#039;s total income for the year 1994-95, which included disallowances and additions by the Assessing Officer, particularly in relation to unaccounted income from the sale of land. The Court found that the Tribunal did not err in disposing of the appeal, despite the appellant&#039;s request for a recall and a fresh hearing opportunity. The Assessing Officer&#039;s scrutiny of the firm&#039;s sale of land and categorization of purchasers were deemed valid, leading to modifications in the assessment order.</description>
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      <pubDate>Fri, 04 Feb 2005 00:00:00 +0530</pubDate>
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