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2001 (7) TMI 103 - HC - Income TaxExtract: .......e 6DD(j) because when the assessee fails to file evidence as directed by the Tribunal, it has to suffer for the consequences of its non-compliance. Since none appeared for the appellant, we could have dismissed the appeal in default but we did not do so. We perused the order and found no substance in the appeal. It fails and is dismissed in limine.
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