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1991 (6) TMI 24 - HC - Income TaxExtract: .......er question arises for consideration. The order of the Income-tax Officer was liable to be set aside solely on the ground that there was no finding given by him as to the underestimate, which is a jurisdictional fact, to attract section 216(a). In view of the above, the question referred to us is answered in the affirmative and against the Revenue.
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