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2005 (3) TMI 59 - HC - Income TaxAddition made on the basis of books found during the course of search and seizure operation - plea raised by the respondent that the books in question did not belong to him but to his father, who had owned up the same by filing an affidavit - presumption that the seized books belonged to the person from whose possession they have been seized has been discharged and it was upon the Department to prove by cogent material and evidence that the entries in the said books were that of the respondent. No such material has been brought on record by the Department - Tribunal was, in law, justified in deleting the addition
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