2011 (8) TMI 1191

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....te for the assessee. ORDER In all these cases, assessment was carried out under Section 153A of the Income-Tax Act pursuant to search at the premises of the assessees carried out by the Department under Section 132 of the Act. While carrying out the assessment, the Assessing Officer found that one of the properties i.e. 101, Ground Floor, Bangala Sahib Road, New Delhi, was acquired by Shri B....