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1997 (2) TMI 178 - ITAT MADRAS-A
Extract:
.......ed for investments which was not supported by any evidence or any details. The assessments have been made by the Assessing Officer on the income disclosed by the assessee in the revised returns of income filed after the search operations. We, therefore, dismiss the grounds of appeal. 27. In the result, appeals are dismissed for all the three years.