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    <title>2007 (7) TMI 38 -  HIGH COURT, PUNJAB AND HARYANA</title>
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    <description>The court dismissed the appeal, upholding the treatment of deposits in bank accounts of relatives as undisclosed income of the assessee. The court found that the deposits were operated by the assessee without the knowledge of the account holders, who were unaware of the accounts opened in their names. The court emphasized the lack of evidence provided by the assessee to rebut these findings, affirming the decisions of the lower authorities based on factual evidence presented during the proceedings.</description>
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      <description>The court dismissed the appeal, upholding the treatment of deposits in bank accounts of relatives as undisclosed income of the assessee. The court found that the deposits were operated by the assessee without the knowledge of the account holders, who were unaware of the accounts opened in their names. The court emphasized the lack of evidence provided by the assessee to rebut these findings, affirming the decisions of the lower authorities based on factual evidence presented during the proceedings.</description>
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