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Tribunal was not justified in accepting the additional evidence filed by the assessee at the second appellate stage and we are also of the view that the reasons assigned by the assessee for not having produced the same earlier before the Assessing Officer is not worthy of acceptance - HC

Income Tax - Tribunal was not justified in accepting the additional evidence filed by the assessee at the second appellate stage, and we are also of the view that the reasons assigned by the assessee .....

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