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2002 (1) TMI 1264 - AT - Income TaxExtract: .......d at the time of the search or he was the owner of any piece of jewellery. In the absence of such concrete finding no addition is warranted. In view of this I concur with the view taken by the learned Accountant Member on both the points of difference in question. The matter will now go to the regular Bench for deciding the appeal according to law.
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