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1966 (2) TMI 17 - HC - Income TaxWas the Tribunal justified in coming to the conclusion that, upon the facts admitted or found before them, the Income-tax Officer was entitled to proceed under the proviso to section 13 as regards the assessment of the engineering department of the assessee for the relevant ' assessment year ' - Held, yes - ITO was justified in applying the proviso to s. 13 and making an estimate of profits
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