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1998 (12) TMI 103 - ITAT CALCUTTA-DExtract: ....... not, therefore, be in a position to revise the assessment order. 14. Finally, we are of the opinion that both on merits as well as from the angle of merger issue, the impugned order passed by the CIT under section 263 cannot be sustained. The said order is, therefore, being cancelled. 15. In the result, the appeal filed by the assessee is allowed.
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