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    <title>2022 (5) TMI 159 - ITAT PUNE</title>
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    <description>The tribunal dismissed all appeals of the assessee, upholding the jurisdiction of the Assessing Officer, the validity of additions made under Section 153A based on impounded documents, and the penalty levy under Section 271AAA. The tribunal emphasized the appellant&#039;s lack of explanations and evidence, supporting the decisions of the lower authorities.</description>
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      <description>The tribunal dismissed all appeals of the assessee, upholding the jurisdiction of the Assessing Officer, the validity of additions made under Section 153A based on impounded documents, and the penalty levy under Section 271AAA. The tribunal emphasized the appellant&#039;s lack of explanations and evidence, supporting the decisions of the lower authorities.</description>
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