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    <title>2022 (6) TMI 69 - ITAT DELHI</title>
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    <description>The tribunal dismissed the appeal, upholding the addition of Rs.44,00,000/- due to contradictions in explanations provided by the appellant and their wife. Challenges to the validity of the assessment order and jurisdiction under section 153C were rejected, with the tribunal emphasizing the lack of legal basis for the appellant&#039;s arguments. The tribunal found no merit in the appellant&#039;s contentions and affirmed the decisions of the Revenue authorities.</description>
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      <description>The tribunal dismissed the appeal, upholding the addition of Rs.44,00,000/- due to contradictions in explanations provided by the appellant and their wife. Challenges to the validity of the assessment order and jurisdiction under section 153C were rejected, with the tribunal emphasizing the lack of legal basis for the appellant&#039;s arguments. The tribunal found no merit in the appellant&#039;s contentions and affirmed the decisions of the Revenue authorities.</description>
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