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1991 (3) TMI 58 - ALLAHABAD HIGH COURTExtract: .......rticulars of his income. In view of this finding which is one of fact and which, in our opinion, is not, in any manner, vitiated by taking into consideration the principles of Anwar Ali s case 1970 76 ITR 696 (SC), we answer question No. 2 in the affirmative i.e., in favour of the assessee and against the Revenue. Reference is answered accordingly.
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