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2017 (12) TMI 1363 - DELHI HIGH COURTAssessments under Section 158BC - additions made on account of payments attributable to the assessee through his wife for an acquisition - Held that:- This Court is of the opinion that the chequered history of the litigation shows unanimity of one aspect: that the assessee’s wife was separately assessed to income. She had declared the acquisition of the property. She was the registered owner. No attempt was made on the part of the revenue to add that income in her hands. Likewise in the case of the other additions, findings are concurrent and rendered after examination and analysis of the material evidence. Having regard to these factual conclusions, the Court is of the opinion that no question of law arises; the appeal is, therefore, dismissed.
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