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2014 (1) TMI 342 - AT - Income TaxUnexplained investment - Held that:- The Department cannot challenge deletion of additions arising out of estimation of income at 28%, unless challenging the decision of the CIT(A) on rejection of books of account - If the Department wants to challenge the deletion of additions arising out of estimation of income, first, it has to challenge the decision of the CIT(A) on rejection of books of account by Assessing Officer, that the rejection of books of account is not at all warranted - Decided against Revenue.
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