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2003 (7) TMI 697 - AT - Income TaxExtract: .......ot be a ground to reject the explanation of the assessee or to take any adverse presumption. The Assessing Officer did nothing thereafter in obtaining the report from the concerned Assessing Officer of the donors. Therefore, the CIT(A) was justified in allowing the appeal of the assessee. We uphold the finding and dismiss the appeal of the Revenue.
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