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1930 (5) TMI 11 - HC - Income TaxExtract: .......ad. But if it is once shown that income has escaped assessment, the assessee cannot under Section 34 resist proceedings to assess it merely by showing that other income, profits or gains have been assessed at too high a figure. 13. The assessees must pay the cost of this reference. Charu Chander Ghose, J. 14. I agree. P.L. Buckland, J. 15. I agree.
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