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2017 (6) TMI 405 - HC - Income TaxAddition u/s 68 - not disclosing the source of the source of the investment - Held that:- Tribunal was not justified in not accepting the explanation regarding the investment made by her in the property inasmuch as the authorities could not have gone into the question of source of the source and that too by converting the proceedings regarding addition under Section 68 of 'the Act' into that under Section 69 of 'the Act' without proper notice to the assessee in that regard. - Decided in favour of assessee.
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