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1998 (8) TMI 110 - ITAT AHMEDABAD-C - Income Tax
Extract:
.......d income is much less than the undisclosed income of Rs. 30 lakhs offered by the assessee himself in the return filed in response to notice under s. 158BC, we are of the opinion that the AO was not justified in making further addition of Rs. 1,58,59,400 which is directed to be deleted. 10. In the result, the appeal filed by the assessee is allowed.