2003 (6) TMI 466

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....ent JUDGEMENT Per Justice K.K. Usha : This is an appeal at the instance of the assessee challenging the order in appeal dated 16.1.2002. 2. Admittedly, the debit entry was made by the assessee on 6.7.92 i.e. after the relevant period during which the sales were made namely 23.6.92 to 6.7.92. If that be so, the appellant is justified in contending that the presumption under Section 12-B is not....