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    <title>2019 (2) TMI 1194 - ITAT DELHI</title>
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    <description>The Assessee challenged the assessment order on grounds of procedural irregularities, lack of opportunity to produce evidence, and absence of a notice u/s. 143(2) of the Income Tax Act. Disputes arose regarding the assessment of income tax amount and validity of notices for the assessment year. The case involved unexplained investments in immovable properties, with the Tribunal upholding the AO&#039;s decision due to lack of evidence. The Assessee contested additions made by the AO, alleging non-compliance with principles of natural justice and inapplicability of section 271(1)(C) due to perceived misinterpretation of the law.</description>
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      <description>The Assessee challenged the assessment order on grounds of procedural irregularities, lack of opportunity to produce evidence, and absence of a notice u/s. 143(2) of the Income Tax Act. Disputes arose regarding the assessment of income tax amount and validity of notices for the assessment year. The case involved unexplained investments in immovable properties, with the Tribunal upholding the AO&#039;s decision due to lack of evidence. The Assessee contested additions made by the AO, alleging non-compliance with principles of natural justice and inapplicability of section 271(1)(C) due to perceived misinterpretation of the law.</description>
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