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    <title>2023 (11) TMI 184 - ITAT JAIPUR</title>
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    <description>The appeal was dismissed by the ITAT Jaipur Bench due to the assessee&#039;s repeated non-compliance with notices and failure to provide supporting documents or submissions. The notice under section 148 of the Income Tax Act and the ex-parte assessment order were upheld. The sale of property was treated as a capital asset, resulting in a sustained addition of Rs. 8,31,375/-. Allegations of unfair treatment were dismissed due to lack of evidence. The bench emphasized the assessee&#039;s non-participation and non-compliance as the basis for the dismissal. No separate judgment was issued by the judges.</description>
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      <description>The appeal was dismissed by the ITAT Jaipur Bench due to the assessee&#039;s repeated non-compliance with notices and failure to provide supporting documents or submissions. The notice under section 148 of the Income Tax Act and the ex-parte assessment order were upheld. The sale of property was treated as a capital asset, resulting in a sustained addition of Rs. 8,31,375/-. Allegations of unfair treatment were dismissed due to lack of evidence. The bench emphasized the assessee&#039;s non-participation and non-compliance as the basis for the dismissal. No separate judgment was issued by the judges.</description>
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