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    <title>2009 (7) TMI 49 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The Court upheld the decision of the CIT (A) and Tribunal in favor of the assessee, ruling that the Assessing Officer&#039;s rejection of the books of account and addition to declared income were unjustified. The Court found that the assessee successfully reconciled the evidence found during the survey with the return already filed, addressing concerns raised by the Assessing Officer. The appeal challenging the deletion of the addition was dismissed, as the Court determined that no substantial question of law was involved, affirming the concurrent findings of the CIT (A) and Tribunal.</description>
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      <description>The Court upheld the decision of the CIT (A) and Tribunal in favor of the assessee, ruling that the Assessing Officer&#039;s rejection of the books of account and addition to declared income were unjustified. The Court found that the assessee successfully reconciled the evidence found during the survey with the return already filed, addressing concerns raised by the Assessing Officer. The appeal challenging the deletion of the addition was dismissed, as the Court determined that no substantial question of law was involved, affirming the concurrent findings of the CIT (A) and Tribunal.</description>
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