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1978 (12) TMI 32 - CALCUTTA HIGH COURTExtract: ....... the Tribunal for further enquiry, but that course is followed only in exceptional cases and generally where an item of evidence produced before the authorities below had not been considered. This is not the case here. For the above reasons, we answer the question in the affirmative and in favour of the assessee. There will be no order as to costs.
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