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1930 (4) TMI 9 - HC - Indian LawsExtract: .......ave produced them and that he failed to comply with the notice issued to him to produce them. Under these circumstances, the Income Tax Officer was quite entitled to make the assessment under Section 23(4), Income Tax Act. The question referred to us is answered accordingly. The assessee will pay ₹ 250 costs to the Commissioner of Income tax.
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