2010 (9) TMI 255

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....heard learned counsel for the appellant-department. 2. The assessee went before the Income Tax Appellate Tribunal taking the plea that the amount, which has been added to the assessee's income had already been included in the income of Ramesh Kumar Jain, proprietor of M/s Jain Enterprises, Ferozabad, and therefore, the same could not be subjected to taxation in two hands i.e. in the hands of as....