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1997 (6) TMI 72 - ITAT PATNAExtract: ....... agree with the learned Judicial Member s order fully and completely and I hold that the sum of Rs.1,22,077 cannot be added in the hands of the assessee under section 40A(3) and the addition in this regard, should be deleted fully. 7. The matter should now go back to the Division Bench who should decide the issue according to the majority decision.
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