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1972 (2) TMI 12 - HC - Income TaxScope and extent of the power of the Income-tax Officer under section 3(4) of the Income-tax Act, 1961 - Income-tax Act, 1961 does not require recording of reasons while exercising his discretion under section 3(4) in refusing to approve the proposed change in previous year. Also, the reasons for refusal need not be communicated to the assessee - the court cannot substitute its own opinion or discretion for that of the Income-tax Officer
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