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1931 (2) TMI 10 - HC - Income TaxExtract: .......valuation has to be made the basis of the succeeding assessments. In the present case there is no last preceding valuation with reference to the income which should ordinarily be taken as the basis of assessment for 1927-28. 11. I would therefore answer the question in the negative and leave the parties to bear their own costs of these proceedings.
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