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1986 (6) TMI 74 - ITAT CALCUTTA-DExtract: .......e b of section 79 have also been independently satisfied. Thus, from what we have stated earlier, the order of the Commissioner Appeals in the circumstances of the case cannot be sustained. 19. In the circumstances, we reverse the order of the Commissioner Appeals and restore that of the ITO. 20. In the result, the appeal by the revenue is allowed.
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