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1934 (8) TMI 13 - HC - Income TaxExtract: .......er estate furnished a return of income. In view of the decision in The Commissioner of Income-tax, Bombay v. Reid, the Income-tax Officer dropped further proceedings. It seems to me quite clear that this was not a case of escape from assessment; it was a case of non-assessment, but the assessee or the administrator did nothing to escape assessment.
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