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1979 (2) TMI 152 - ITAT PATNA-AExtract: .......dently, therefore, the Department cannot take up different stands on different points of time. In such a situation, we accept the claim of the assessee and estimate his net income at Rs. 36,968, i.e., at 4 per cent of the total receipts of Rs. 9,24,209. The order of the AAC is modified to this extent. 5. In the result, the appeal is partly allowed.
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