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1983 (3) TMI 38 - PATNA HIGH COURTExtract: .......nd materials on the records to find out that the assessee has been able to discharge the initial onus. Having held that such initial onus had already been discharged by the assessee, the principle in Anwar Ali s case 1970 76 ITR 696 (SC), came into full play. There is thus, no force in the submission of the learned standing counsel for the Revenue.
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