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2009 (1) TMI 79 - MADRAS HIGH COURTAdditions during block assessment – AO made additions of agricultural income as undisclosed income for block period – assessee plea is that entire amount of agricultural income has been disclosed to the Department through regular returns, well before the search – no valid material produced by revenue to prove the contrary – moreover, additions are not relatable to any material found during search – hence, amount cannot be treated as undisclosed income for the purpose of making block assessment
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