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1983 (8) TMI 1 - SC - Income TaxVoluntary Disclosure Scheme - held that there is nothing in s. 24 of Finance Act which prevents the ITO, if he were not satisfied with the explanation of the assessee about the genuineness of amounts found credited in his books, in spite of these having already been made the subject-matter of the declaration by the depositors/creditors, to include them as income of the assessee from undisclosed sources - held that provisions of Finance Act do not override I.T. Act -revenue's appeal allowed
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