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2013 (12) TMI 411 - ITAT HYDERABADAddition on account of cost of land and estimation of profit @ 15% of turnover – Held that:- The CIT(A) has not considered the books of accounts maintained by the assessee while estimating the income @15% of turnover – These books were impounded during the course of survey u/s 133A - The books impounded were ignored and the cost of land declared in these books was not considered – The issue was set aside for fresh adjudication.
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