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1925 (6) TMI 3 - HC - Income TaxExtract: .......t is the law applicable to such circumstances. The assessee, I understand, has now got the custody of the books which were relied upon before the Income-tax Officer. These books will have to be returned to the Income-tax Commissioner to enable him by personal inspection thereof to ascertain what the actual facts are. Stewart Macpherson, J. I agree.
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