1942 (12) TMI 13

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....assed by this court on the April 24, 1942, the Commissioner of Income Tax has restated the case in which he points out that he is now satisfied, after examining the books of the East Khas Jharia Colliery Company, Limited, that the price of 33,680 tons of coal received by the assessee was Rs. 1,09,284. Therefore, the additional sum for which the assessee should have been taxed is not Rs. 67,360 but....