1990 (11) TMI 81

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Full Text of the Document

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....espect of the estate left by Shiv Prasad Agarwal, the petitioner, the accountable person, filed a return. A provisional assessment was first made whereunder duty in a sum of Rs. 26,210 is said to have been held payable. Subsequently, regular assessment was made on March 31, 1984, whereunder a demand of Rs. 27,910 was raised. The first fact which is not clear from the record placed before us is ....