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1997 (10) TMI 8 - MADRAS HIGH COURTExtract: .......e Assessing Officer gets the required solidified satisfaction that the aforesaid three assessees were able to explain their source of income for purchase of the agricultural holdings in their favour, he may make individual assessments or composition under section 65 of the Act, as the case may be. All these revisions are thus disposed of. No costs.
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