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    <description>The High Court condoned a 78-day delay in filing the appeal, upheld the ITAT judgment dismissing the appeal, noted the failure to address the validity of reopening proceedings under section 147, sustained the addition of unverifiable purchases, emphasized the importance of allowing cross-examination of witnesses, and ultimately dismissed the appeal due to no substantial question of law raised, leading to the rejection of the writ petition seeking rectification of the Tribunal&#039;s order.</description>
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      <description>The High Court condoned a 78-day delay in filing the appeal, upheld the ITAT judgment dismissing the appeal, noted the failure to address the validity of reopening proceedings under section 147, sustained the addition of unverifiable purchases, emphasized the importance of allowing cross-examination of witnesses, and ultimately dismissed the appeal due to no substantial question of law raised, leading to the rejection of the writ petition seeking rectification of the Tribunal&#039;s order.</description>
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