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2019 (2) TMI 1336 - HC - Income TaxAddition of undisclosed stock - HELD THAT:- Once a finding of fact has been recorded in favour of the assessee by the two authorities for deleting the said amount, there is no good ground to interfere in such finding until and unless they are preserves. Similar is the case of deletion of ₹ 4,70,282/- and 7,80,200/- once the proceeding has been dropped under Section 145(3) of the Act which goes to show that the books of accounts of the assessee has been accepted and the same is not under challenge in the present appeal, therefore, the aforesaid addition cannot be sustained. - Decided against revenue
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