2017 (2) TMI 1111

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..... 15 (3) TMI 409 - DELHI HIGH COURT]. Assessee’s argument that there was no fresh material since the entire amount was disclosed earlier and that amount has not been varied, in our opinion, is not accurate. The determination in the course of block assessment order was based upon a material discovered, i.e. in the form of statement made by the assessee under Section 132(4) of the Act; that radical .....

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