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1940 (11) TMI 35 - HC - Income TaxExtract: .......assessee did not reflect a correct state of his accounts, and, therefore, the Department was entitled to make an assessment by estimate. There is no question of law on which the Income Tax Department can be required to state a case to the High Court and I would, therefore, reject this petition with costs. DALIP SINGH, J. I agree. Petition rejected.
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