1946 (4) TMI 14

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.... that there is no substance in the contention that Rule 36 is ultra vires, and the Assessing Officer was not wrong in insisting on the production of the particular documents which the Rule enjoins upon all dealers to produce in support of the relevant claim. In the present case, how- ever, the Assessing Officer would have exercised sound discretion if he had admitted such other evidence as was ava....