2006 (11) TMI 169

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....s right in law and on facts in deleting the addition made under section 69A of the Income-tax Act, 1961, in respect of unexplained investment in construction? (2) Whether the Appellate Tribunal is right in law and on facts in deleting the addition in respect of the estimated profit on unexplained investment?" Heard Shri M.R. Bhatt, learned counsel for the Revenue. The basic issue involved....