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2010 (7) TMI 677 - PUNJAB AND HARYANA HIGH COURTAddition - Reassessment - Undisclosed income - The Assessing Officer has recorded that the assessee had not been cooperative during the proceedings and had been deliberately and knowingly evading the reassessment proceedings - Once there was material to justify the addition made on merits, no error could be noticed in the re-assessment proceedings. Again the assessee does not deserve any lenient view from the court of law on the issue of additional evidence produced by the assessee before the appellate authority - This evidence was very much available with the assessee during the course of assessment but the assessee could not establish the circumstances and the reasons as to why he has not produced the same before the Assessing Officer - Therefore, the ld. first appellate authority has rightly rejected the same - Secondly, the assessee could not establish that the additional evidence produced by the assessee before the ld. CIT(A) is very much essential for just and proper decision in the case of the assessee." the assessee could not establish that the additional evidence produced by the assessee before the ld. CIT(A) is very much essential for just and proper decision in the case of the assessee Thus, the appeal is dismissed.
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