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2002 (11) TMI 285 - AT - Income TaxExtract: .......so taken similar views in the cases cited by the learned authorised representative. We hold that the Department has not been able to discharge the burden of evidence cast upon it to show that the assessee had understated sale consideration. Therefore, the addition of Rs. 1,00,000 made by the AO and sustained by the learned CIT(A) is hereby deleted.
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