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1989 (6) TMI 16 - CALCUTTA HIGH COURTExtract: .......ccord approval within a reasonable time and the approval comes after four years, for that the assessee cannot be penalised. The approval once granted must relate back to the assessment year in question. We, therefore, answer the question in the affirmative and in favour of the assessee and against the Revenue. BHAGABATI PRASAD BANERJEE J. -I agree.
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