1925 (9) TMI 3

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..... him on the materials he could find. Thereupon the officer proceeded to estimate the income which turned out in his judgment to be much larger than what the assessee stated and it being, in his opinion, a gross case of misstatement of income, assessed him and from that assessment the assessee appealed. 2. In appeal he did not succeed in persuading the Court that he had been wrongly assessed but .....

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