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No additions in hands of doctor on basis of doc seized from hospital without showing such doc to him

Where pursuant to search carried out in hospital wherein assessee was rendering services as doctor, block assessment proceedings were initiated and addition was made to assessee’s income without giving him an opportunity of hearing, addition deserved to be set aside
Dr. Balin Kumar Gogoi v. Assistant Commissioner of Income-tax, Circle-1, Guwahati (Guwahati – Trib.)

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