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1999 (4) TMI 55 - CALCUTTA HIGH COURTExtract: .......isional application on January 29, 1999, when the declaration under the Scheme of 1998, has been filed by the assessee. In view of those undisputed facts of the case and the case law referred to, we do not find any force in this appeal. Consequently, the appeal as well as the application are dismissed in limine. There shall be no order as to costs.
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