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2016 (3) TMI 176 - SCH - Income TaxAction u/s 132 for search and seizure - order under section 158BC read with section 143(3) - Held that:- By the impugned assessment, which has been upheld till the High Cour [2006 (7) TMI 145 - BOMBAY High Court], the addition of only ₹ 3.85 lakhs to the income of the assessee- appellant was made and the tax effect thereof would still be much less. Appeal is dismissed on this ground alone.
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