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    <description>The appeal challenging the assessment order for Assessment Year 2005-06 under section 153C of the Income Tax Act was dismissed. The court upheld the assessment based on unexplained cash transactions and unaccounted income, finding no grounds to interfere with the decision of the CIT(A) due to the appellant&#039;s non-appearance and procedural adequacy followed by the authorities.</description>
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      <description>The appeal challenging the assessment order for Assessment Year 2005-06 under section 153C of the Income Tax Act was dismissed. The court upheld the assessment based on unexplained cash transactions and unaccounted income, finding no grounds to interfere with the decision of the CIT(A) due to the appellant&#039;s non-appearance and procedural adequacy followed by the authorities.</description>
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