Exclusion of cases from sample scrutiny.

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..... ncome for the asst. year 1994-95 that was more by 30 percent of the total income returned for the asst. year 1993-94 subject to the conditions that : (a) the income for both the asst. years exceeded the basic exemption limit; (b) the total income for the asst.year 1993-94 was Rs. 5 lakhs or less; and (c) the tax was fully paid for the asst.year 1994-95 before the return was filed. 2. Sugge .....

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