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2001 (9) TMI 262 - ITAT MADRAS-C
Extract:
.......ssessments of undisclosed income found as a result of search only and there is no scope for considering the items that could be considered under regular assessments, the claim was rightly rejected by the authorities below and we uphold the same. 30. In the result the appeal by the assessee is allowed in part and that of the Department is dismissed.