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1991 (4) TMI 445 - CALCUTTA HIGH COURTExtract: .......ces of this case, we are of the view that the Tribunal fell in error in holding that the initiation of the proceedings under s. 17 of the Act for the years in question was invalid. 7. We, therefore, answer this question in this reference in the negative and in favour of the Revenue. There will be no order as to costs. SHYAMAL KUMAR SEN, J. I agree.
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