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2016 (11) TMI 948 - AT - Income TaxAddition based on mere survey statement - non availability of incriminating document found - Held that:- not a single incriminating document or evidence or loose sheet has been found. We put a specific query to the learned departmental representative to place on record any evidence or material other than statements of assessee’s partners supportive of the impugned addition. He replied in negative. We are of the opinion in these peculiar facts and circumstances that the impugned addition based on mere survey statement is not sustainable - Decided against revenue
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