2002 (1) TMI 1309

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....J. - This is a reference application under section 256(2) of the Income-tax Act, 1961 at the instance of the Commissioner, Jodhpur. 2. The respondent-assessee is a contractor. During the course of assessment proceedings, the Assessing Officer applied provisions of section 145 of the Act on account of certain discrepancies noticed in the books of account of the respondent-assessee. The Assess....