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1996 (5) TMI 11 - MADHYA PRADESH HIGH COURTExtract: .......n about existence of any of the requisite circumstances. Therefore, the question of excess amount being found on any principle was per se illegal. Hence, the application of section 69B was not proper. We are fully in agreement with the view taken by the Tribunal and we answer the aforesaid question in favour of the assessee and against the Revenue.
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