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1976 (10) TMI 11 - HC - Income TaxExtract: ....... new sources of income so as to enhance the assessment. His power to enhance, if it existed, was confined to the old sources of income which were the subject-matter of the appeal to the Income-tax Appellate Tribunal. In that view, question No. 1 referred by the Tribunal is answered in favour of the assessee. Question No. 2 does not arise. No costs.
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