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1985 (4) TMI 101 - ITAT CALCUTTA-BExtract: .......resentative, the order passed by the ITO under section 147(b) on 15-3-1978 could not be maintained in view of the decision in Indian and Eastern Newspaper Society s case. As the order of the ITO was illegally passed under section 147(b), the order of the ITO is set aside and the original order is maintained. 7. In the result, the appeal is allowed.
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