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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
undisclosed income over and above to the return of income despite having been shown in the return filed despite surrender during survey. 13. We find that the observations of the ld. CIT(A) as regards to double taxation of the same income based on the same documents found in the Chuni Lal Gaba v. Asstt. CIT& Ors survey