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1973 (3) TMI 51 - CALCUTTA HIGH COURTExtract: .......mount of loss by the Income-tax Officer by the said order, the order cannot be considered to be appealable, however liberally section 30 may be interpreted. We, therefore, answer the question in the negative, against the assessee, and in favour of the revenue. There will be no order as to costs. HAZRA J.--I agree. Question answered in the negative.
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