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    <title>2017 (9) TMI 1895 - ITAT CHENNAI</title>
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    <description>The Tribunal dismissed the appeal challenging the assessment based on a non-est return of income, citing procedural lapses under Sec. 292BB. Regarding the validity of a recorded statement under Sec. 131, the Tribunal remitted the issue for cross-examination opportunity. The case involving profit from a property transaction saw the CIT(A) partly allowing the appeal. Disputes over disallowances under Sec. 40A(3) and renovation costs were raised, with Tribunal decisions undisclosed. Additionally, the appellant contested the addition of unexplained cash deposits, with the CIT(A) partly allowing the appeal, and the Tribunal&#039;s decision undisclosed.</description>
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      <title>2017 (9) TMI 1895 - ITAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=290350</link>
      <description>The Tribunal dismissed the appeal challenging the assessment based on a non-est return of income, citing procedural lapses under Sec. 292BB. Regarding the validity of a recorded statement under Sec. 131, the Tribunal remitted the issue for cross-examination opportunity. The case involving profit from a property transaction saw the CIT(A) partly allowing the appeal. Disputes over disallowances under Sec. 40A(3) and renovation costs were raised, with Tribunal decisions undisclosed. Additionally, the appellant contested the addition of unexplained cash deposits, with the CIT(A) partly allowing the appeal, and the Tribunal&#039;s decision undisclosed.</description>
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