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2010 (10) TMI 49 - ALLAHABAD HIGH COURTSearch and seizure - undisclosed income - AO estimated much more income than assessee disclosed - CIT(A) allowed the appeal in part. Being aggrieved by the order of CIT(A), the Revenue filed an appeal before the Tribunal – Held that: - Both the authorities (CIT(A) and ITAT) have considered the materials on record and estimated the income. The question of estimate of income is the question of fact. In the circumstances, no substantial question is involved in the present appeal. The appeal is dismissed.
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