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    <title>2025 (11) TMI 1396 - ITAT KOLKATA</title>
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    <description>An addition for alleged suppression of turnover was sustained where the assessee produced no material before the Assessing Officer, the first appellate authority, or the Tribunal to explain the omitted turnover. The record also showed an admission that the amount had been left out of the return, and the assessment proceeded ex parte with no effective appellate representation. On those facts, the challenge to the addition was unsubstantiated, and the addition was upheld.</description>
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      <description>An addition for alleged suppression of turnover was sustained where the assessee produced no material before the Assessing Officer, the first appellate authority, or the Tribunal to explain the omitted turnover. The record also showed an admission that the amount had been left out of the return, and the assessment proceeded ex parte with no effective appellate representation. On those facts, the challenge to the addition was unsubstantiated, and the addition was upheld.</description>
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