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Assessing Officer Cannot Add Unexplained Expenditure u/s 69C in Later Proceedings if Initially Omitted.
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....Addition u/s.69C - unexplained expenditure - Admittedly, in the first round of proceedings, there was no addition made u/s. 69C by the revenue. AO could not have made any addition u/s. 69C in the second round of proceedings.....
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