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1943 (9) TMI 13 - HC - Income TaxExtract: .......en the matter came finally before him after the report of the Income-tax Officer he was entitled under Section 31(3) either to confirm or to reduce or to enhance the assessment. He chose to do the latter and his powers are not in any way circumscribed by the Act. For the reasons given above, we answer the question referred to us in the affirmative.
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