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1990 (8) TMI 16 - CALCUTTA HIGH COURTExtract: .......sioner was not competent to enhance the assessment taking an income which income was not considered by the Income-tax Officer at all. For the reasons aforesaid, the question in this reference is answered in the affirmative, in favour of the assessee and against the Revenue. There will be no order as to costs. BHAGABATI PRASAD BANERJEE J. - I agree.
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