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1980 (7) TMI 64 - HC - Income TaxExtract: .......licable was what had been provided for in the 1922 Act. Section 68 of the 1961 Act could not be invoked with view to include the income from undisclosed sources which arose in August, 1958, in the assessment for 1960-61. The view taken by the Tribunal is correct. We, accordingly, answer the question in the affirmative and in favour of the assessee.
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