767/CBDT.

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.... allowed a reduction of Rs. 5.56 lakhs. This is not a solitary case of its type. It is illustrative of a widespread tendency on the part of the I.T. Officers to make unrealistic or over-pitched assessments, quite often ex-Parte, especially in Central/Special Circles, without (a) making requisite enquiries; (b) bringing on record sufficient evidence in support of the additions made; (c) confront....