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    <description>The Tribunal dismissed the appeal, upholding the rejection of books of account, income estimation, and additions under section 68. The plea of breach of natural justice was deemed an afterthought, and non-admission of additional evidence was justified due to deliberate non-cooperation. The Tribunal stressed the need for concrete evidence, finding the assessee&#039;s explanations lacking credibility.</description>
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      <description>The Tribunal dismissed the appeal, upholding the rejection of books of account, income estimation, and additions under section 68. The plea of breach of natural justice was deemed an afterthought, and non-admission of additional evidence was justified due to deliberate non-cooperation. The Tribunal stressed the need for concrete evidence, finding the assessee&#039;s explanations lacking credibility.</description>
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