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2001 (10) TMI 53 - CALCUTTA HIGH COURTExtract: .......r section 210(3), in that case the estimate filed cannot be considered for the purpose of penalty. We agree with the view taken by the Rajasthan High Court in the case of Power Plants Sale and Services Pvt. Ltd. 1994 209 ITR 655. In the result, we answer both the questions in the affirmative, i.e., in favour of the assessee and against the Revenue.
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