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    <title>2025 (1) TMI 282 - ITAT SURAT</title>
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    <description>ITAT dismissed the appeal where assessee failed to respond to multiple hearing opportunities before AO, CIT(A), and Tribunal regarding reopening of assessment under section 147 and addition under section 69. Despite being given three opportunities before CIT(A) and four before ITAT, assessee remained non-responsive to notices and failed to provide explanations regarding nature and source of investment. The addition under section 69 was upheld due to assessee&#039;s complete non-cooperation and absence of supporting material.</description>
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      <description>ITAT dismissed the appeal where assessee failed to respond to multiple hearing opportunities before AO, CIT(A), and Tribunal regarding reopening of assessment under section 147 and addition under section 69. Despite being given three opportunities before CIT(A) and four before ITAT, assessee remained non-responsive to notices and failed to provide explanations regarding nature and source of investment. The addition under section 69 was upheld due to assessee&#039;s complete non-cooperation and absence of supporting material.</description>
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