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1985 (4) TMI 105 - ITAT CALCUTTA-BExtract: .......sentative, the order passed by the ITO under s. 147 (b) on 15th March, 1978. could not be maintained in view of the decision in Indian and Eastern News Paper Society vs. CIT. As the order of the ITO was illegally passed under s. 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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