1992 (10) TMI 110

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..... 273(a) of the IT Act, 1961, for the asst. yr. 1983-84. 2. Advance estimate was filed in this case on 22nd Sept., 1982 and 11th March, 1983 and payments were made in accordance therewith. The assessment was completed on a higher income. The difference was attributed by the assessee to the demand made by the Union on 6th March, 1982 led by Dr. Datta Samant, President, Maharashtra General Kamgar ....