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2004 (6) TMI 311 - AT - Income TaxExtract: .......at the provisions of s. 145 are not applicable to the facts of this case. When the provisions of s. 145 have not been made applicable, the additions cannot be made on estimate basis. So, the ground of appeal taken by the Department is misconceived and has no merits and as such, dismissed. 5. In the result, the appeal of the Department is dismissed.
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