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1975 (8) TMI 33 - GAUHATI HIGH COURTExtract: .......nd circumstances of the case, we hold that the Tribunal was not justified in holding that the assessee-firm had furnished inaccurate particulars of income deliberately, bringing the case within the four corners of section 271(1)(c) of the Act. We, accordingly, answer the question in the negative and in favour of the assessee. D. M. SEN J.--I agree.
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