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    <title>2022 (10) TMI 766 - ITAT DEHRADUN</title>
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    <description>The Tribunal dismissed the appeals for the assessment years 2007-08 and 2011-12, upholding the additions of unexplained expenditure based on seized documents under section 69C. The appellant&#039;s challenges regarding the validity of assessments under section 153A and claims of natural justice violations were rejected due to the lack of specific evidence and failure to rebut the AO&#039;s findings. The Tribunal affirmed the decisions of the lower authorities, emphasizing the importance of providing substantial evidence and complying with procedural requirements in tax assessments.</description>
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      <description>The Tribunal dismissed the appeals for the assessment years 2007-08 and 2011-12, upholding the additions of unexplained expenditure based on seized documents under section 69C. The appellant&#039;s challenges regarding the validity of assessments under section 153A and claims of natural justice violations were rejected due to the lack of specific evidence and failure to rebut the AO&#039;s findings. The Tribunal affirmed the decisions of the lower authorities, emphasizing the importance of providing substantial evidence and complying with procedural requirements in tax assessments.</description>
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