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2010 (7) TMI 787 - PUNJAB AND HARYANA HIGH COURTDeletion of unexplained cash credit and unexplained investment - CIT(A) and ITAT deleted the addition - held that:- Revenue made strenuous efforts to persuade this Court to re-appreciate the evidence and record fresh conclusion on the basis thereof. But the counsel could not point out any mis-reading or mis-appreciation of evidence on the basis of which it could be recorded that the findings of CIT (A), which were approved by the Tribunal, were erroneous or perverse in any manner. The view taken by the authorities below is plausible view based on appreciation of evidence available on record. No exception can, therefore, be taken to said findings.
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