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1995 (1) TMI 41 - HC - Income TaxExtract: .......e assessed income over and above the income returned by the assessee, the provisions of section 11(4) of the Act cannot be applied. Accordingly, we consider the question of law as framed and suggested by the Department as question No. 1 also does not arise out of the order of the trial. In the result, the tax case petitions are dismissed. No costs.
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