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2005 (3) TMI 742 - WEST BENGAL TAXATION TRIBUNALExtract: .......or the relevant period and dispose of the matter as early as possible. We, therefore, direct that the assessment held under section 46A for the four quarters ending March, 1999 shall be reopened and be heard taking into consideration the eligibility certificate granted to the petitioner. The application is, therefore, disposed of without any costs.
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