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1969 (2) TMI 12 - SC - Income TaxHigh Court is not a Court of appeal in a reference u/s. 66 of the Act and it is not open to the High Court in such a reference to embark upon a reappraisal of the evidence and to arrive at findings of fact contrary to those of the Appellate Tribunal - assessment made u/s. 34(1)(a) of the IT Act was justified in law - Revenue's appeal allowed
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