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2010 (9) TMI 255 - JHARKHAND HIGH COURTAmount which has been added to the assessee's income had already been included in the income of Ramesh Kumar Jain, proprietor of M/s Jain Enterprises - same could not be subjected to taxation in two hands - in the hands of assessee as well as in the hands of Ramesh Kumar Jain - Held that: - department is not alleging even in this appeal that the amount has not been included in the income of Ramesh Kumar Jain - Income-tax Department itself should have brought this fact on record, instead of trying to tax the same amount in two hands on technical pleas - appeal is dismissed
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