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1982 (9) TMI 69 - HIGH COURT OF CALCUTTAExtract: .......3 could not make a best judgment assessment though such an assessment is not provided for in the Act or in the Rules. 34. For the reasons aforesaid, the appeal fails and it is dismissed. There will, however, be no order as to costs. 35. No order need be made on the application which shall be deemed to have been disposed of along with this judgment.
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