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    <title>2023 (3) TMI 982 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the appeal of the assessee as time-barred and lacking merit. The Assessing Officer&#039;s additions, rejection of books of accounts under section 145 of the Income Tax Act, disallowance of losses, and specific income addition were upheld by the CIT(A) and subsequently by the Tribunal. The delay in filing the appeal was not condoned, leading to the dismissal of the appeal on 21st March 2023.</description>
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      <description>The Tribunal dismissed the appeal of the assessee as time-barred and lacking merit. The Assessing Officer&#039;s additions, rejection of books of accounts under section 145 of the Income Tax Act, disallowance of losses, and specific income addition were upheld by the CIT(A) and subsequently by the Tribunal. The delay in filing the appeal was not condoned, leading to the dismissal of the appeal on 21st March 2023.</description>
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