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1964 (10) TMI 5 - SC - Income TaxWhether the Assessing Officer rejected the Registers other than the Sale Contract Register and the Yarn Production Register and that, though the Appellate Authority and the High Court did not in terms reject the said Registers, they relied upon the said two Registers maintained by the appellant himself and, therefore, the findings arrived at by them are findings of fact which should not be disturbed in appeal under article 136 of the Constitution? Held that:- The scope of the enquiry before the Assessing Officer should not be limited in the manner suggested by the High Court. The Assessing Officer is directed to consider afresh the entire material that has already been placed before him, and such other material, such as registers which have been maintained but are admittedly not produced, and other relevant evidence as may be brought before him, and come to a conclusion in regard to the question of unaccounted yarn in the light of the directions given by this court and those given by the High Court in other matters. The Assessing Officer shall not in any case increase the tax liability on this point over and above that he has initially assessed.
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