2009 (7) TMI 709

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....e raised : "Whether on the facts and in the circumstances of the case, the hon'ble Income-tax Appellate Tribunal was justified in upholding the order of the Commissioner of Income-tax (Appeals) deleting the addition made by the Assessing Officer on account of difference between the cost of construction, estimated by the valuation officer and that disclosed by the assessee being unexplained inve....

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....luation Officer. 4. We have perused the three orders passed by the authorities filed along with the memo of appeal as also the proviso of section 142A of the Act which is as under: "Provided that nothing contained in this section shall apply in respect of an assessment made on or before the 30^th day of September, 2004, and where such assessment has become final and conclusive on or before t....