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    <title>2023 (2) TMI 415 - ITAT KOLKATA</title>
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    <description>The Tribunal upheld the Assessment Order, deemed the Reassessment Proceedings valid, confirmed the proper Sanction for Reassessment, dismissed the lack of &quot;Reasons to Believe&quot; argument, upheld the Reassessment Proceedings based on Information, approved the Ad Hoc Addition of Undisclosed Income, justified the Excessiveness of the Addition, dismissed the Non-production of Party claim, and rejected the Address Typographical Error argument. The appeal of the assessee was dismissed, and the order passed by the CIT(A) was upheld on 09.02.2023.</description>
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      <description>The Tribunal upheld the Assessment Order, deemed the Reassessment Proceedings valid, confirmed the proper Sanction for Reassessment, dismissed the lack of &quot;Reasons to Believe&quot; argument, upheld the Reassessment Proceedings based on Information, approved the Ad Hoc Addition of Undisclosed Income, justified the Excessiveness of the Addition, dismissed the Non-production of Party claim, and rejected the Address Typographical Error argument. The appeal of the assessee was dismissed, and the order passed by the CIT(A) was upheld on 09.02.2023.</description>
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