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1997 (4) TMI 18 - SUPREME COURTDuring the course of a raid by the customs authorities cash amount was found in the locker standing in the name of the assessee with the PNB - After receiving the necessary information about the said recovery, the Income-tax Officer included the said amount in the assessment of the assessee for the year 1956-57 under the head "Income from other sources" - Tribunal was not right in holding that Explanation 2 to 'section 153 was not applicable
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