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1979 (6) TMI 76 - ITAT JABALPURExtract: .......ady held that the learned AAC had no power to enhance the income by adding profit under s. 41(2) of the I.T. Act as it was a new item of income not shown in the return nor considered by ITO. 13. Assessee s appeal for asst. yr. 1972-73 is dismissed while his appeal for asst. yr. 1973-74 is allowed and the addition made by the learned AAC is deleted.
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