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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.28/Asr/2023 Assessment Year: 2001-02
house property. But the ld. AO during assessment made addition and completed the assessment on substantive basis in the hands of father- in-law. On the other hand, the protective assessment was completed in the hands of son in law. Later, the son in law retracted from his statement and submitted that Rs.26,40,100/- on account as cash seized