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    <title>2025 (2) TMI 1876 - ITAT AGRA</title>
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    <description>Reassessment under sections 147 and 144 was upheld where no return of income had been filed, and the challenges to service of notice and sanction under section 151 did not succeed. The income estimation and addition for unexplained cash deposits were also sustained, with no interference in the assessment or appellate orders. The matter was decided against the assessee.</description>
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      <description>Reassessment under sections 147 and 144 was upheld where no return of income had been filed, and the challenges to service of notice and sanction under section 151 did not succeed. The income estimation and addition for unexplained cash deposits were also sustained, with no interference in the assessment or appellate orders. The matter was decided against the assessee.</description>
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