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2005 (4) TMI 253 - ITAT BOMBAY-JExtract: .......t appears to us that the authorities below have added the amount merely on presumptions by ignoring all such evidences duly adduced by the assessee, hence erred in invoking the provisions of 69A of IT Act. The findings of learned CIT(A) are hereby reversed, therefore, the addition is deleted. 6. In the result, the appeal of the assessee is allowed.
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