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1964 (12) TMI 67 - HC - Income TaxExtract: .......l Income Tax Officer will be directed to make a revised assessment in the case T. C. No. 146 of 1963, in the light of our observations above, on the basis of the Central Income Tax Officers computation, which in the circumstances of the case, has to be accepted as the proper basis for the assessment of agricultural Income Tax. No order as to costs.
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