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1991 (3) TMI 74 - KARNATAKA HIGH COURT
Extract:
.......ible, on the real income, the approach should be liberal in applying the procedural provisions of the Act. An appeal is but a continuation of the original proceeding and what the Income-tax Officer could have done, the appellate authority also could do. Therefore, our answer to the question referred is in the negative and in favour of the assessee.