2002 (5) TMI 894

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.... order dated 10-9-2001 passed by the Tribunal. 2. Brief facts necessary to dispose of the appeal are recapitulated as under : In this case admittedly the books of account of the impugned assessments were not complete till the date of search, i.e., 1-8-1988. The Assessment Officer has invoked section 145(2) of the Income Tax Act, 1961. The action of the assessed was upheld by the Tribunal. ....