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ensure that the statutory provisions of Section 44AE were complied with or it would amount to a redoing of the assessment? 2. The facts leading ... made addition by estimating the business income from 2 lorries under Section 44AE at Rs. 48,000/- and declared the assessment

ensure that the statutory provisions of Sec.44AE were complied with or it would amount to a redoing of the assessment?" 2. The facts ... lorries were to be disallowed while resorting to estimating income under Section 44AE of the Act and hence, the same was to be rectified