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2012 (7) TMI 548 - ITAT, JAIPURAddition made on protective basis in the hands of the assessee – Held that:- CIT(A) has not in corporated full facts in his order. Neither any finding have been given on merit nor the issue that how second notice u/s 148 is valid been examined whereas assessee has objected that no addition can be made on protective basis in proceeding initiated u/s 148 - matter sent back to the file of CIT - appeals of the Revenue are allowed for statistical purpose.
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