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2012 (11) TMI 51 - ITAT DELHIAddition u/s 69 of the Income Tax Act on account of unexplained investment in shares – Held that:- No increase in the value of investment - books of accounts of the assessee have not been rejected by the assessing officer - assessee appellant has explained that the difference in Notes to Accounts was noticed only because of typographical error and no fresh investment was made during the relevant year as the assessee succeeded in categorically confirming that no new or additional shares were acquired during the F.Y. 2001-02 - assessing officer has not brought any substantial detail or documentary or other evidence to rebut the fact that the difference noted in Notes to Accounts was only because of typographical error and on the other hand, the audited accounts of the assessee show that there was no change in the figure of investment as per Balance Sheet dated 31.3.2001 and 31.3.2002 and there was no increase in the value of the investment in the said balance sheets – addition deleted
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