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2009 (6) TMI 600 - AT - Income TaxIncome from Undisclosed Sources – valuation - books of account of the assessee were not complete - return of income filed, the assessee nowhere indicated that books of account for consideration have been maintained by him nor that the balance sheet enclosed with the return of income is shown to have been drawn from the books or account maintained - CIT(A) is, thus found to have misdirected himself in annulling the reference and thereby erred in deleting the addition - appeal of the Revenue allowed
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