2018 (2) TMI 1815

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....cer in this case had - based upon the search conducted in the premises of a third party, issued re-assessment and proceeded to add Rs. 9,30,00,000/- as unexplained investment under Section 68 of the Income Tax Act, 1961 (hereafter referred to as "the Act"). The amounts received were from 7 entities and the AO sought report from the Commissioner at Mumbai and Kolkata. The CIT(A) and the ITAT concur....