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    <title>2013 (2) TMI 889 - ITAT Chennai</title>
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    <description>The Tribunal upheld the re-opening of assessment u/s 148, authentication and admissibility of evidence, and addition of unexplained investment u/s 69. The Tribunal confirmed that the assessee had sufficient opportunity to examine and verify documents, and the assessment was not barred by limitation. The addition was deemed valid based on substantial evidence, despite the assessee&#039;s agreement to pay taxes to avoid litigation. The appeal filed by the assessee was dismissed by the Tribunal.</description>
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      <title>2013 (2) TMI 889 - ITAT Chennai</title>
      <link>https://www.taxtmi.com/caselaws?id=283063</link>
      <description>The Tribunal upheld the re-opening of assessment u/s 148, authentication and admissibility of evidence, and addition of unexplained investment u/s 69. The Tribunal confirmed that the assessee had sufficient opportunity to examine and verify documents, and the assessment was not barred by limitation. The addition was deemed valid based on substantial evidence, despite the assessee&#039;s agreement to pay taxes to avoid litigation. The appeal filed by the assessee was dismissed by the Tribunal.</description>
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      <pubDate>Mon, 25 Feb 2013 00:00:00 +0530</pubDate>
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