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    <title>2015 (6) TMI 1190 - ITAT DELHI</title>
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    <description>The tribunal dismissed the appeal, upholding the reassessment proceedings, the issuance of notice under section 148, the addition of Rs. 50,00,000/-, and the rejection of the books of accounts. The delay in filing the appeal was condoned. The tribunal found the AO&#039;s actions justified based on discrepancies and fabricated evidence, rejecting the assessee&#039;s claims regarding income additions and bookkeeping.</description>
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      <description>The tribunal dismissed the appeal, upholding the reassessment proceedings, the issuance of notice under section 148, the addition of Rs. 50,00,000/-, and the rejection of the books of accounts. The delay in filing the appeal was condoned. The tribunal found the AO&#039;s actions justified based on discrepancies and fabricated evidence, rejecting the assessee&#039;s claims regarding income additions and bookkeeping.</description>
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