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1993 (8) TMI 112 - ITAT CALCUTTA-E
Extract:
.......bjection is mainly in support of the order of the CIT(A). In Ground Nos. 2 and 3 of the cross-objection, the assessee has questioned the reopening of the assessment under section 143(2)(b). However, these grounds were not argued at the time of hearing. The cross-objections are therefore dismissed. 27. The appeal of the Department is partly allowed.