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    <title>1981 (8) TMI 107 - ITAT CALCUTTA-E</title>
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    <description>The Tribunal partly allowed the appeal, upholding the validity of reopening the assessment under Section 147(1)(a) and the notice under Section 148. However, it found that the addition of Rs. 20,000 as income from undisclosed sources was not justified and ordered its deletion. The disallowance of Rs. 500 out of traveling and shop expenses was upheld.</description>
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