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2004 (4) TMI 69 - HC - Income TaxExtract: .......uch information having been imparted by the assessee to the Assessing Officer long before the search, it would not be proper to hold that there was any undisclosed income requiring assessment under Chapter XIV-B. For the aforesaid reasons, the question referred, to is answered in the affirmative against the Department and in favour of the assessee.
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