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2013 (3) TMI 16 - GUJARAT HIGH COURTAdditions - Evidence - assessee claim that amount found during search belong to others - held that:- Although three persons were eventually produced who did not confirm the say of the appellant. - With regard to the sum of Rs.5,35,000/-, it was also not revealed that as to why the amount which was said to have belonged to M/s. Ohm Developers continued to lie with the appellant at his residence. Tribunal found no ground to sustain the order of the CIT(Appeals) and by reversing the same, it upheld the order of Assessing Officer and added the entire cash amount of Rs.6,77,450/- to the income of the appellant. - Nothing is pointed out to assail the positive findings of Assessing Officer and that of Tribunal. - Decided against the assessee.
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