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Issues: Whether the addition under section 69D of the Income-tax Act, 1961 could be sustained without a finding whether the instrument executed by the borrowers was a hundi or a pronote; and whether the reference could be answered on the existing record.
Outcome: The reference was returned unanswered and the matter was remitted to the Tribunal for decision on merits in accordance with law, as the necessary finding on the nature of the instrument had not been recorded.
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