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2000 (10) TMI 178 - ITAT CALCUTTA-A
Extract:
.......ncerned, I uphold the orders of the Ld. CIT(A). I am also of the opinion that neither the Income-tax assessments nor the Wealth-tax assessments are required to be set aside for the purpose of reframing the assessments. 11. The matters should, hereafter, go back to the Division Bench for the purpose for taking into consideration my opinion as above.