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1945 (2) TMI 17 - HC - Income TaxExtract: .......enuine and reasonable conclusion of fact. It is certainly not in appeal before us and there is nothing upon the record to show that is was a conclusion which the Income-tax Officer could not properly draw, leading to a belief that the assessee had made away with his books. For these reasons we shall answer the question put to us in the affirmative.
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