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2002 (2) TMI 352 - AT - Income Tax
Extract:
.......e his opinion dated 30-1-2002, has concurred with the views of the Accountant Member holding that the Assessing Officer was justified in making addition of Rs.10.65 lakhs as undisclosed income. In accordance with the majority view, the issue stands decided in favour of the Revenue and against the assessee. 3. In the result, the appeal is dismissed.