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    <title>2009 (11) TMI 49 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The Court dismissed the appeal challenging the ITAT order under Section 260A of the Income Tax Act, 1961. It upheld the assessment under Section 144, regarding deposits in banks and declared income of the appellant&#039;s son. The Court found no error in the assessment process and concluded that the authorities&#039; decisions were based on proper evaluation of evidence. The appeal was dismissed, affirming the Tribunal&#039;s order.</description>
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      <description>The Court dismissed the appeal challenging the ITAT order under Section 260A of the Income Tax Act, 1961. It upheld the assessment under Section 144, regarding deposits in banks and declared income of the appellant&#039;s son. The Court found no error in the assessment process and concluded that the authorities&#039; decisions were based on proper evaluation of evidence. The appeal was dismissed, affirming the Tribunal&#039;s order.</description>
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