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1935 (2) TMI 5 - HC - Income TaxExtract: ....... The Anglo Persian Oil Co. (India) Ltd., 1933 Cal 77 we have no hesitation in holding that Section 34 empowers an Income Tax officer to revise the assessment already made and to assess a sum which has not been assessed by his predecessor on account of the wrong application of the Act. Our answer to the question referred, will be in the affirmative.
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