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1975 (3) TMI 114 - MADRAS HIGH COURTExtract: .......tion 7 itself is an optional provision and if the assessee considers that it will not be beneficial for him to be assessed under section 7 he could as well opt to be assessed under section 3(1) of course the option will have to be exercised as per the Rules. In the result, the appeal is dismissed with costs. Counsel s fee Rs. 250. Appeal dismissed.
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