1940 (10) TMI 16

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..... s very careful order and we do not think any purpose would be served by recapitulating what he has said. We agree with his conclusions and with his reason. This is not a case like Raghunath v. Commissioner of Income-tax 1. Here the Income-tax Officer has properly proceeded under Section 13. See Income-tax Commissioner v. Achrulal Munnalal 2 and Income-tax Commissioner, Bombay v. Saranpur Mills 3. .....

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