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2005 (3) TMI 399 - AT - Income TaxExtract: .......Court, in the case of Ramdas Motor Transport, the statement recorded by the authorised officer in such circumstances cannot be said to be a statement contemplated under s. 132(4) of the Act. It has, therefore, no evidentiary value. The assessee, therefore, succeeds on this ground also. 30. In the result, the appeal filed by the assessee is allowed.
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