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      <description>The Tribunal, with a majority view from the learned Judicial Member and Third Member, held that the gifts claimed by the assessee were genuine, supported by evidence, and thus, the addition of Rs. 2,00,000 as income from undisclosed sources was deleted. The Tribunal criticized the Assessing Officer&#039;s lack of thorough verification and application of mind. The appeal was partly allowed, emphasizing the genuineness of the gifts and adherence to natural justice in the assessment process.</description>
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