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2002 (3) TMI 35 - HC - Income TaxExtract: .......erence application is rejected but on the sole and single ground of lack of territorial jurisdiction of the Calcutta High Court. Needless to mention the Revenue will be at liberty to prosecute its proceedings further hereafter in accordance with law. All parties are to act on a xeroxed signed copy of this dictated order upon the usual undertakings.
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