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1978 (8) TMI 57 - KARNATAKA HIGH COURTExtract: ......., would not in any way make the proceedings initiated on February 27, 1971, on the basis of the day book and ledger of the assessee already produced before him, invalid. The action taken by the ITO under s. 271(1)(c) of the Art on February 27, 1971, cannot, therefore, be considered as bad in law. The question referred to us is answered accordingly.
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