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1998 (7) TMI 114 - ITAT CALCUTTA-BExtract: .......agraphs we hold that since the proceedings in this case are nullity in law, the assessments framed by the ITO, Calcutta is null and void and the CIT(A) was fully justified in cancelling them. The order of the CIT(A) is, therefore, upheld. 12. In the result, the departmental appeals are dismissed and the cross objections of the assessee are allowed.
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