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2003 (4) TMI 21 - HC - Income TaxUnexplained Investment - Tribunal held that there was no material placed before the Commissioner of Income-tax (Appeals) to have tinkered with the order of the Assessing Officer whereby he has given sound reasons for holding that there is no evidence on record to suggest that the wife of the assessee received 40 tolas to 50 tolas of gold ornaments at the time of her marriage - there is no perversity in approach of Tribunal
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