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1987 (6) TMI 85 - ITAT CALCUTTA-EExtract: ....... is apparent from the record. In this case, therefore, the ITO had no jurisdiction to rectify the assessment orders for the purpose of withdrawing relief under s. 80HH and investment allowance under s. 32A. 9. In view of what has been said above, we confirm the order of the CIT(A). The departmental appeals accordingly fail and are hereby dismissed.
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