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1991 (8) TMI 19 - CALCUTTA HIGH COURTExtract: .......raised by Mr. Bagchi. We have already set out the question which only deals with the obligation of the assessee to furnish a statement in terms of section 209A(1)(a). For the reasons aforesaid, we answer the question, in this reference, in the negative and in favour of the assessee. There will be no order as to costs. SHYAMAL KUMAR SEN J. -I agree.
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