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Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)
disallowance of Rs.2,82,83,020/- debited to the Profit & Loss Account and addition on account of discrepancy in the receipts as per Form 26AS and receipts accounted in the books of account Rs.53,00,135/-. The factual background of the above additions is as under :- liabilities as on 31.03.2011. The assessee filed the details of such outstanding deposits