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1992 (1) TMI 21 - HC - Income TaxExtract: .......et does not fall within the import of the expression extinguishment of the rights occurring in section 2(47). For the reasons aforesaid, we answer both questions Nos. 1 and 2 arising from R. A. No. 1476/(Cal) of 1986 in the negative, against the assessee and in favour of the Revenue. There will be no order as to costs. SHYAMAL KUMAR SEN J.-I agree.
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