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1979 (6) TMI 29 - CALCUTTA HIGH COURT
Extract:
.......uly all material facts necessary for the assessment for the relevant year leading to escapement of income chargeable to tax. For the above reasons, as all the contentions of the appellant fail, this appeal is dismissed bat without any order as to costs in the circumstances. All interim orders, if any, are vacated. SANKAR PRASAD MITRA C.J.--I agree.