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1993 (1) TMI 10 - CALCUTTA HIGH COURT
Extract:
.......amilton and Co. s case 1991 187 ITR 568 (Cal) from the ratio in General Beopar s case 1987 167 ITR 86 (Cal). Because facts in the earlier decision were distinguishable and the state of law with regard to the powers of revision have undergone change and it is in this light that the ratio in Hamilton and Co. s case 1991 187 ITR 568 (Cal) was decided.