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2002 (9) TMI 256 - ITAT CALCUTTA-A
Extract:
.......ble view having regard to the uncontroverted facts of the case and the applicable legal position. Therefore, in considered view, the impugned order passed by the Commissioner is unsustainable in law. Accordingly, we hereby set aside the impugned order dated 19th January, 1996 passed by the learned Commissioner. 22. In the result, appeal is allowed.