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1934 (9) TMI 1 - HC - Income TaxExtract: .......ified. We hold, therefore, that there was no material on which the Income-tax Officer could in this instance assess the petitioners arbitrarily under the proviso to Section 13. We would, therefore, answer the first paragraph of the question of law propounded in the negative, and the second paragraph in the affirmative. We make no order as to costs.
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