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1977 (4) TMI 9 - HC - Income TaxExtract: .......nder sub-sec. (4) of sec. 3 did not arise. So, the answer to the question is that the assessee is entitled to close its accounts on November 5, 1962, without the consent of the ITO under s. 3(4). The question is thus answered in the affirmative and in favour of the assessee. The assessee will have its costs from the revenue. Advocate s fee Rs. 250.
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