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2013 (12) TMI 1049 - AT - Income TaxIncome declared on account of survey operation – Held that:- The Department failed to collect any material during the course of survey and the Assessing Officer is simply harping upon the statement of the assessee - Following the case of CIT v. S. Khader Khan Son [2013 (6) TMI 305 - SUPREME COURT] – Solely on the basis of statement of ther assessee addition cannot be made – Decided in favour of assessee.
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