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1980 (9) TMI 112 - ITAT CALCUTTA-CExtract: .......ated the principles for raising an ex parte assessment under s. 144 and had indirectly given the assessee the benefit of the provisions of s. 146. The authorities cited by the Revenue would support us. Accordingly, we delete the last sentence of the first appellate order which is accordingly modified. 5. In the result, the appeal is partly allowed.
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