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Kalyan Kumar Ray vs Commissioner Of Income Tax, West ... on 6 August, 1991

7. We have given careful thought to the rival submissions of the parties. As regards the question that assessment order is illegal and without jurisdiction as computation has not been made in the body of order, we may only refer to decision of Honble Supreme Court in the case of Kalyan Kumar Ray (supra) where such plea advanced by the assessee was not accepted by their Lordships of Supreme Court. As per the headnote, their Lordships observed as under :
Supreme Court of India Cites 17 - Cited by 49 - S Ranganathan - Full Document
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