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3. That the unsigned statement of survey team is to be excluded and thereafter remains no evidence document and additions are uncalled for and needs to be deleted.

4. That the learned CIT(A) failed to appreciate and considered the facts and circumstances of the case in which survey was carried out and appellant was nervous on and her statement was recorded under undue pressure coercion and appellant surrendered under mistaken belief and without appreciate the facts and asked by survey team forcibly 61,00,362/-