2004 (6) TMI 313

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..... s to asst. yr. 1995-96. 2. At the time of hearing, Shri V.C. Jain was present on behalf of the assessee, and Shri O.P. Choudhary was present on behalf of the Department. 3. The facts in brief are that a survey was conducted on 10th Oct., 1995, in the case of this assessee. Certain papers were found which pertain to asst. yr. 1996-97 and not to the assessment year under consideration. The AO re .....

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..... ned CIT(A) confirmed this addition. 4. We have heard the learned rival Representatives and have perused the evidence on record. 5. After hearing the learned arguments, we are convinced that the additions made by AO and sustained by learned CIT(A) cannot be allowed to be continued because even after applying the provisions of s. 145 of the Act, the additions are not necessary to be made. If the .....

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