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The Appellate Tribunal considered several issues: 1. Addition against undisclosed income from bank accounts. Assessee's funds routed through bank accounts of others. Tribunal directed review due to pending appeals of related parties. 2. Addition on flat investment deleted by CIT(A) for lack of evidence and legal basis. Revenue's challenge dismissed. 3. Investment in gold futures contracts. Assessee's trading led to losses, but lack of evidence provided for rebuttal. Tribunal upheld CIT(A)'s decision, dismissing Revenue's challenge.