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2003 (8) TMI 171 - ITAT CALCUTTA-E
Extract:
.......ble President nominated Vice-President (KZ) as Third Member. Accordingly, the case was heard by the Hon ble Vice-President as Third Member, the vide his order dated 4-8-2003 concurred with the Conclusion of the Judicial Member in preference to that of Accountant Member. 2. Therefore, in view of the majority decision, assessee s appeal is dismissed.