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1989 (1) TMI 12 - CALCUTTA HIGH COURT
Extract:
.......is any doubt about the meaning of the phrase regular assessment or if two equally good interpretations are possible, then the interpretation which is favourable to the assessee must be preferred. In the premises, the question is answered in the negative and in favour of the assessee. There will be no order as to costs. BABOO LALL JAIN J. - I agree.