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2017 (7) TMI 1172 - DELHI HIGH COURTUnexplained income - document had been seized from the residence of Assessee - Held that:- Addition to the returned income of the Assessee was based on surmises and conjectures and that too on the basis of a single document without making any further enquiry. No attempt was made by the AO to find out if in fact it constituted the construction expenses of any project of the aforementioned company of which the Assessee was a director.
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