2011 (11) TMI 772

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....tion 260A of the Income Tax Act, 1961 as the question raised is purely factual. 2. The Assessing Officer noticed that the during the survey proceedings, the assessee had surrendered an amount of Rs. 35.10 lacs for taxation as additional income for financial year 2006-07. There is no dispute about the same. The dispute pertains to value of zip fastener mentioned at serial No.26 and 47 and 154. T....