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    <title>1983 (5) TMI 63 - ITAT CHANDIGARH</title>
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    <description>The appeal for the assessment year 1976-77 was dismissed due to a belated filing without reasonable cause. However, for the assessment year 1977-78, the appeal was allowed by deleting the addition of Rs. 11,218. The tribunal found that the additional income assessment for the subsequent year was unwarranted and unjustified, leading to the removal of the contested additions.</description>
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    <pubDate>Wed, 25 May 1983 00:00:00 +0530</pubDate>
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      <title>1983 (5) TMI 63 - ITAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=61282</link>
      <description>The appeal for the assessment year 1976-77 was dismissed due to a belated filing without reasonable cause. However, for the assessment year 1977-78, the appeal was allowed by deleting the addition of Rs. 11,218. The tribunal found that the additional income assessment for the subsequent year was unwarranted and unjustified, leading to the removal of the contested additions.</description>
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      <pubDate>Wed, 25 May 1983 00:00:00 +0530</pubDate>
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