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1983 (9) TMI 6 - HC - Income TaxExtract: .......view taken by the Tribunal is perfectly justified. From the balance-sheet, it is clear that there was no failure on the part of the assessee to disclose the said amount. The provisions of section 147(a) of the Act are, therefore, not attracted to the case. In the result, we answer both the questions in the affirmative and in favour of the assessee.
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