COMMISSIONER OF INCOME-TAX versus BHADRA ENTERPRISES (N0.2)
Assessment Books Account Estimation Denial Estimates in which Multiple Arch and Toddie Shops are run Income Tax Officer cancels account books in the absence of vouchers or copies of bills and makes additions and failures. The reference to the Income Tax Reference Act, 1961, section 256 of the Income Tax Reference, which can be considered by the High Court Assessment Income Tax Officer, in the estimation of income made by the High Court Assessment Income Tax Officer, is to be considered.
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