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    <title>2020 (5) TMI 213 - ITAT JAIPUR</title>
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    <description>The Tribunal&#039;s consolidated order was challenged by the assessee, citing discrepancies and lack of confirmation on admissions made during post-search investigations. Despite arguments for a fresh hearing, the Tribunal upheld its findings, emphasizing the evidentiary value of statements and documents. The Hon&#039;ble High Court affirmed the Tribunal&#039;s decision, highlighting the factual basis and importance of concurrent findings of fact. Ultimately, both miscellaneous applications were dismissed, with the Tribunal&#039;s findings deemed conclusive and well-founded based on thorough examination of evidence.</description>
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      <link>https://www.taxtmi.com/caselaws?id=395180</link>
      <description>The Tribunal&#039;s consolidated order was challenged by the assessee, citing discrepancies and lack of confirmation on admissions made during post-search investigations. Despite arguments for a fresh hearing, the Tribunal upheld its findings, emphasizing the evidentiary value of statements and documents. The Hon&#039;ble High Court affirmed the Tribunal&#039;s decision, highlighting the factual basis and importance of concurrent findings of fact. Ultimately, both miscellaneous applications were dismissed, with the Tribunal&#039;s findings deemed conclusive and well-founded based on thorough examination of evidence.</description>
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