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2009 (5) TMI 23 - HC - Income TaxUndisclosed income – additions made u/s 69A - Revenue had taken into consideration a Statement made by a third party independent of the Search and since nothing was discovered in the course of the Search, the action of revenue was contrary to law – held that income not disclosed or unearthed as a result of the Search or Requisition cannot be brought to tax under Chapter-XIVB - undisclosed income not determined on the basis of material gathered in a Search cannot justify the ordering of a Block Assessment
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