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    <title>2018 (6) TMI 1692 - ITAT DELHI</title>
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    <description>The Tribunal upheld the AO&#039;s jurisdiction under section 153A/143(3), validated the additions of undisclosed income based on seized documents, and dismissed the appeals for the assessment years 2000-01, 2002-03, 2003-04, and 2006-07. The Tribunal found that the AO followed due process, provided ample opportunities for the assessee to explain, and the additions were justified by the evidence from the seized documents. The charging of interest under sections 234A, 234B, and 234C was deemed consequential and upheld.</description>
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    <pubDate>Mon, 25 Jun 2018 00:00:00 +0530</pubDate>
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      <title>2018 (6) TMI 1692 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=286924</link>
      <description>The Tribunal upheld the AO&#039;s jurisdiction under section 153A/143(3), validated the additions of undisclosed income based on seized documents, and dismissed the appeals for the assessment years 2000-01, 2002-03, 2003-04, and 2006-07. The Tribunal found that the AO followed due process, provided ample opportunities for the assessee to explain, and the additions were justified by the evidence from the seized documents. The charging of interest under sections 234A, 234B, and 234C was deemed consequential and upheld.</description>
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      <pubDate>Mon, 25 Jun 2018 00:00:00 +0530</pubDate>
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