Best judgment assessment.

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..... eld that when assessment u/s.23(4) is completed without mentioning that the allowance at the total income the subsequent remission or cessation thereof cannot be treated as the income u/s.10(2A). The board have decided that the ITOs while computing the income of an assessee in an assessment made u/s.144 of the I.T.Act should be very careful in ascertaining on the basis of information available on .....

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