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1999 (2) TMI 95 - ITAT CHANDIGARH
Extract:
.......of the assessee, yet at the same time the submissions made by learned counsel are general in nature and do not explain the entries made in the seized document. We, therefore, feel that the onus placed on the assessee to explain the said entries is not discharged and the addition has to be sustained. 12. In the result, the appeal is allowed in part.