1999 (10) TMI 735

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.... Tribunal, present appeal is preferred under section 260A of the Income-tax Act 1961 (hereinafter referred to as the Act) by the Assistant Commissioner of Income-tax, Junagadh. The learned counsel submitted that the Tribunal has seriously erred in deleting the addition of Rs. 1,24,707/- made on the basis of entries mentioned in the diary. The Tribunal has pointed that the diary belonged to one Mah....