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1973 (5) TMI 14 - CALCUTTA HIGH COURTAppeal against best judgment assessment - "Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that in disposing of an appeal against an assessment under section 16(5), the Appellate Assistant Commissioner should confine himself only to the materials on record at the time of assessment, i.e. the previous assessment order?" - we must hold that the Tribunal was not right in holding that in disposing of an appeal against an assessment under section 16(5), the Appellate Assistant Commissioner should confine himself only to the materials on record. The question is, therefore, answered in the negative and in favour of the assessee
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