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2013 (12) TMI 1201 - ALLAHABAD HIGH COURTUnexplained cash credits - Held that:- Following CIT v. P.K. Noorjahan [1997 (1) TMI 6 - SUPREME Court] - The assessee did not have any source of income, and that money was not utilised by her - The protective assessment made against her and the substantive assessment against one Shri Deepak Gupta does not call for any interference by the High Court - The provisions contained in section 69 could not be invoked in respect of the investment - Decided against Revenue.
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