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1985 (5) TMI 17 - CALCUTTA HIGH COURTExtract: .......t does not deem as receipt something which is not in fact received. On the facts found by the Tribunal provision of section 52(2) cannot be invoked in this case. In the premises, the aforesaid question in this reference must be answered in the affirmative and in favour of the assessee. There will be no order as to costs. DIPAK KUMAR SEN J.-I agree.
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