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1974 (11) TMI 29 - HC - Income Tax
Extract:
....... I also hold in the circumstances of the case that the finding given by the Tribunal that the sales made by the assessee during the relevant year were unverifiable is not based on the materials on record and is an arbitrary finding. The assessee will be entitled to the costs of this reference. Hearing fee Rs. 100 only. S. N. P. SINGH C.J.--I agree.