117 1,90,82,032 + 93,04,085) 80,78,946/- (42,37,86) 38,41,085) has been made by the assessee it is clear that the excess carry forward amounting to Ra. 2,03,07,171/ remained un- explanation and untaxed during the course of finalizing assessment order, in the year under consideration. 3 Keeping in view