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1979 (6) TMI 90 - AT - Income TaxExtract: ....... that the assessee is the owner of the gold ornaments and the semi-precious stones seized by the Central Excise authorities is unfounded and except bare suspicion, there is no material to support it. Consequently, the provisions of s. 69A would not apply to this case. We, therefore, delete the addition made. 6. In the result, the appeal is allowed.
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