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1999 (7) TMI 110 - AT - Income TaxExtract: .......an additional grounds. Even that additional ground did not say that there was any mistaken belief of fact. All that it said was addition is improper and illegal. In view of the above, I am of the view that there is no justification in treating the amount as undisclosed income of the assessee. The impugned addition is deleted. The appeal is allowed.
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