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2013 (11) TMI 1442 - ALLAHABAD HIGH COURTIncome of minor - additions u/s 69 - Held that:- The children filed returns under Amnesty Scheme, which had been accepted by the Assessing Officer, treating their separate income as such this amount was not liable to be added in the income of the assessee - Decided against Revenue. Cash found during search - Held that:- The statement of independemt witnesses were taken on record - They had sold their agricultural land and received sale consideration which was lying with them in their house - They advanced money to the assessee as they wanted to purchase the land of the assessee - The sale deeds executed by the witnesses were also brought on record - It was proved that money was received by them - These witnesses were cross examined by the Revenue - Decided against Revenue.
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