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2012 (2) TMI 115 - HC - Income TaxBlock assessment - cash found during the search conducted on 27.10.98 added u/s 68 – assessee had earlier filed declarations under VDIS 1997, on 23.12.97 – Tribunal deleted the addition in block assessment on ground that A.O. had made a similar addition in the regular assessment proceedings on protective basis – Held that:- Cash had been found at the time of search and was undisclosed income that can be brought to tax in the block assessment proceedings - Decided in favor of the Revenue.
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