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1992 (10) TMI 65 - HC - Income TaxExtract: ....... rejecting the assessee s changed method of accounting. The Tribunal has, therefore, erred in proceeding on the assumption that the Income-tax Officer had proceeded under section 145(1) of the Act in rejecting the assessee s claim. In the view we have taken above, the answer to the question referred is in the negative and in favour of the assessee.
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