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1999 (11) TMI 105 - ITAT COCHINExtract: ....... In the absence of any such evidence, the AO was justified in taking the value of the gold and silver ornaments as on the date of search of the financial year relevant to the assessment year within the block period. This plea of the assessee, therefore, fails. 14. In the result, the appeal by the assessee is partly allowed for statistical purposes.
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