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1978 (12) TMI 30 - CALCUTTA HIGH COURT
Extract:
.......dings cannot affect the power of the Commissioner under s. 33B(1) of the Act. We, accordingly, answer the question in the negative and in favour of the revenue without expressing any opinion on the merits of the case which the Tribunal will decide when the matter goes back to it. There will be no order as to costs. SUDHINDRA MOHAN GUHA J.--I agree.