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1997 (9) TMI 639 - HC - Income TaxExtract: .......years to change that system. The variation could be only by mutual consent. The assessee has not shown that she had changed over to the cash system from mercantile system by mutual prior consent of the AO. Following the said authority, we answer the aforementioned question in the affirmative, i.e., against the assessee and in favour of the Revenue.
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