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    <title>2019 (10) TMI 199 - ITAT DELHI</title>
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    <description>The tribunal dismissed the appeal, upholding the actions of the revenue authorities. It was determined that the AO had provided reasonable opportunities for the assessee to present his case, the notices were duly served, the assessment order under section 144 was valid, and the addition of Rs. 32,66,200 as unexplained investment was justified. The tribunal also noted the condonation of delay by the CIT(A) and found no grounds for interference with the revenue authorities&#039; decisions.</description>
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      <description>The tribunal dismissed the appeal, upholding the actions of the revenue authorities. It was determined that the AO had provided reasonable opportunities for the assessee to present his case, the notices were duly served, the assessment order under section 144 was valid, and the addition of Rs. 32,66,200 as unexplained investment was justified. The tribunal also noted the condonation of delay by the CIT(A) and found no grounds for interference with the revenue authorities&#039; decisions.</description>
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