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2022 (5) TMI 160 - ITAT DELHIEstimation of income - bogus purchases - CIT(A) had restricted the addition 25% - Assessee has not put in appearance to prosecute the appeal - HELD THAT:- It can be observed from the order of Ld. Tax Authorities below that the Ld. AO has rightly relied the detailed collection of evidence by the Investigation Wing which stood un rebutted by the assessee and the ld. First Appellate Authority has benefited the assessee under law by restricting addition to 25% so no apparent case of any interferences made out. The appeal is dismissed Ex Parte.
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