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1997 (2) TMI 187 - ITAT NAGPUR
Extract:
.......uate opportunity of hearing and leading evidence was not provided to the assessee that the assessee had discharged his onus of proof placed under section 69 of the Act and that the addition of Rs. 1,00,000 was not legally sustainable. 22. The matter will now go back to the Bench which originally heard the appeal for disposal in accordance with law.