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2012 (1) TMI 261 - ITAT KOLKATAExtract: .......ion this will tantamount to change of opinion on the same set of facts, which were available on record. Therefore, we are of the considered view that re-assessment framed by the Assessing Officer is not sustainable in the eyes of law. Therefore, we quash the orders of the revenue authorities. 9. In the result, the appeal of the assessee is allowed.
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