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1985 (12) TMI 91 - ITAT CALCUTTA-CExtract: .......ew of section 195(2) and section 248. Consequently, we come to the conclusion that the order dated 2-3-1982 passed by the ITO does not exist in the eye of law. Similarly, the order dated 16-12-1983 is also misconceived and the appeal filed before us is, therefore, equally misconceived and incompetent. 4. For the above reasons we dismiss the appeal.
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