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1998 (3) TMI 316 - CEGAT, CALCUTTA
Extract:
.......appellant to contest the case is of no legal effect is correct because no statutory right of an assessee can be taken away by such a letter. 5.5 emsp Accordingly, I set aside the impugned order and allow the appeal with consequential relief to the appellant. 5.6 emsp Since the appeal itself has been disposed of, stay petition also gets disposed of.