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2010 (1) TMI 711 - BOMBAY HIGH COURTUndisclosed income u/s 158 BB - The Tribunal has entered a finding of fact in paragraph 12 of its judgment that the material which was seized from the premises of Mr. Prakash Salunkhe consisting of the ledger accounts in the books of Ranka Jewellers did not establish any nexus with the assessee - The Tribunal held that this by itself would not lead to the inference that it was the account of the assessee which was reflected in the documents which were seized -Having regard to the finding by the Tribunal,it is not necessary for the Court to adjudicate upon the questions of law which are kept open to be decided in appropriate proceedings - The Appeal is dismissed accordingly.
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