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    <title>2019 (5) TMI 887 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the appeals for assessment years 2004-05 and 2005-06, confirming the validity of the notice under Section 143(2) and upholding additions under Section 68 for unexplained cash deposits due to lack of credible evidence provided by the assessee. The Tribunal emphasized that procedural irregularities did not invalidate the assessment and reiterated that the assessee&#039;s failure to substantiate claims with credible evidence led to the additions being upheld.</description>
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      <title>2019 (5) TMI 887 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=380159</link>
      <description>The Tribunal dismissed the appeals for assessment years 2004-05 and 2005-06, confirming the validity of the notice under Section 143(2) and upholding additions under Section 68 for unexplained cash deposits due to lack of credible evidence provided by the assessee. The Tribunal emphasized that procedural irregularities did not invalidate the assessment and reiterated that the assessee&#039;s failure to substantiate claims with credible evidence led to the additions being upheld.</description>
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      <pubDate>Mon, 13 May 2019 00:00:00 +0530</pubDate>
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