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    <description>The appeal was dismissed, and the Tribunal upheld the CIT(A)&#039;s order, confirming the addition of Rs. 8,50,000/- under section 68 as unexplained cash credit and validating the legality of the survey and scrutiny assessment. The Tribunal found no merit in the additional grounds raised by the assessee regarding the jurisdiction under section 143(2).</description>
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      <description>The appeal was dismissed, and the Tribunal upheld the CIT(A)&#039;s order, confirming the addition of Rs. 8,50,000/- under section 68 as unexplained cash credit and validating the legality of the survey and scrutiny assessment. The Tribunal found no merit in the additional grounds raised by the assessee regarding the jurisdiction under section 143(2).</description>
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