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1963 (4) TMI 79 - ALLAHABAD HIGH COURT
Extract:
.......assessment by assisting the petitioner to summon the books or if the Income-tax Officer so desires by deputing his Inspector or some other Income-tax Officer to Delhi to inspect the account books and then to make an assessment in accordance with law. The petition is allowed with costs. Counsel's fee is assessed at ₹ 200. Petition allowed.