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1999 (8) TMI 18 - CALCUTTA HIGH COURT
Extract:
.......cer should not assess the undisclosed income in this proceeding which is the subject-matter of proceedings in pursuance of the notice under section 158BC of the Act. With the above observations, both the appeal and application stand disposed of. All parties concerned are to act on a signed xerox copy of this dictated order on the usual undertaking.