2002 (12) TMI 636

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....carries on business as dealer of cigarettes at Udaipur. A search of the petitioner-firm was conducted on 9-1-1986 by the authorities of the respondent-department, in which certain incriminating record was seized relating to charging of 'premium/on money' from the retailers. The petitioner-firm had not paid any tax on the above amount nor had shown that income in their return for the assessment yea....