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1990 (11) TMI 71 - HC - Income TaxExtract: ....... particularly when the petitioner was assessed on the basis of his returns and no fault was ever found with the returns submitted by him. In the result, these tax cases are allowed. The orders of the Commissioner dated October 19, 1977, are quashed and the orders of the Agricultural Income-tax Officer dated January 25, 1975, are restored. No costs.
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