1978 (9) TMI 78

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....essee for 1972-73 is as below:  On the facts and income the circumstances of the case, the learned AAC erred income deleting the estimated income of Rs. 21,600 without any basis for the year under reference and consequently erred in directing the ITO to accept the figure of Rs. 4,829 as returned by the assessee. 2. As a matter of fact, the AAC had passed assessee similar order in respect o....