Previous Orders Guide AO's Income Assessment, But Independent Scrutiny of Materials Still Required for Accurate Tax Determination.

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Full Text of the Document

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....Rule of consistency - the past year or years, the orders made no doubt provide a guide as to the nature of business and the manner in which the AO adopted the method of assessing income but does not preclude in any manner the conducting of independent scrutiny of the material presented before the assessee in later years to determine the amounts legally chargeable as tax....