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2008 (7) TMI 260 - HC - Income TaxBest judgment assessment - question as to whether the estimation made by the Assessing Officer is correct or not is normally treated as a question of fact. However, when the concerned authority like in the present case, does not follow a uniform practice and applies different yardsticks in similar cases then such action is hit by article 14 and becomes arbitrary and capricious - appeal filed by the assessee is allowed - order of the CIT of reducing the enhanced income, is restored
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