2016 (6) TMI 1397

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....004 of the Ld. First Appellate Authority, Mumbai. 2. During hearing of this appeal, none was present for the assessee in spite of issuance of registered AD notice, therefore, I have no option but to proceed exparte, qua the assessee and tend to dispose of this appeal on the basis of material available on record. At the outset, the ld. DR, Shri Om Prakash Meena, contended that the total tax effe....