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    <title>2022 (10) TMI 394 - ITAT JAIPUR</title>
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    <description>The Tribunal dismissed the appeal of the assessee, condoning the delay in filing the appeal due to sufficient cause. The addition of income from undisclosed sources was upheld as the assessee failed to provide substantial evidence against the CIT(A)&#039;s decision. The confirmation of long-term capital gains and disallowance of capital loss were affirmed, citing lack of evidence and challenge from the appellant. The issue of charging interest under section 234B was deemed consequential. The Tribunal&#039;s decision was pronounced on 26/09/2022, with no new evidence or compelling arguments presented by the assessee to overturn the CIT(A)&#039;s orders.</description>
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      <title>2022 (10) TMI 394 - ITAT JAIPUR</title>
      <link>https://www.taxtmi.com/caselaws?id=428836</link>
      <description>The Tribunal dismissed the appeal of the assessee, condoning the delay in filing the appeal due to sufficient cause. The addition of income from undisclosed sources was upheld as the assessee failed to provide substantial evidence against the CIT(A)&#039;s decision. The confirmation of long-term capital gains and disallowance of capital loss were affirmed, citing lack of evidence and challenge from the appellant. The issue of charging interest under section 234B was deemed consequential. The Tribunal&#039;s decision was pronounced on 26/09/2022, with no new evidence or compelling arguments presented by the assessee to overturn the CIT(A)&#039;s orders.</description>
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