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2011 (12) TMI 547 - HC - Income TaxAssessment u/s 153C - Held that:- The document on the basis of which the Assessing Officer initiated proceedings under section 153C of the Act was admittedly not written by the assessee. It, of course, had certain references to the estimations and expenditure, etc. of the properties belonging to the assessee. Nevertheless, we cannot hold that such document belonged to the assessee. - Decided in favour of assessee.
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