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1940 (10) TMI 16 - AT - Income TaxExtract: .......Badridas 5. There was no arbitrary action so as to infringe the rule laid down in the matter of Radhey Lal Balmukand 6. If the Material supplied is unreliable some mode of assessment must be followed. 2. It follows that no question of law arising, this application fails and is dismissed with costs which we fix at ₹ 100. Application dismissed.
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