2010 (12) TMI 58

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....ares. The shares were allotted. Subsequently, the assessing officer added this amount in the income of the assessee for the assessment year 2002-03 and 2004-05 on the ground that own money has been routed by the assessee.   2. The assessee filed an appeal. It was allowed on 14.11.2007. The Income Tax Department (the Department) filed an appeal against the same. Both the appeals were dismis....