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2000 (8) TMI 241 - ITAT CALCUTTA-AExtract: .......x assessments in any of the years under consideration. The question thus put forward to me is, therefore, being answered in the negative and in favour of the assessee. 10. The matter would, therefore, now go back to the Division Bench for disposing of the appeal in consonance with the decision taken by me with regard to the question referred to me.
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