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2011 (10) TMI 33 - ALLAHABAD HIGH COURTAddition u/s 68/ 69 - Shri Anant Narain Mani was found to be fake person. He filed return in the fake name. The assessment in favour of a fake person would not give any benefit to the petitioner. The petitioner was required in his assessment to prove the identity and creditworthiness of the creditor and the genuineness of the transaction. - The questions of law, as framed, therefore, do not arise for consideration of the Court. - The income was rightly added by the Tribunal to the income of the assessee.
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