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    <title>2004 (7) TMI 77 - CALCUTTA High Court</title>
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    <description>The High Court found that the Tribunal&#039;s failure to acknowledge the finality of the March 17, 1989, order was a clear error on the face of the record. The Tribunal exceeded its jurisdiction by attempting to interfere with the final order, leading to the appeal&#039;s success. The impugned order dated March 30, 2000, was set aside, and the waiver of interest for the assessment years 1981-82 and 1982-83 was affirmed based on the Commissioner of Income-tax (Appeals)&#039;s order dated August 19, 1993. The rectification maintained the waiver of interest as per the said order.</description>
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    <pubDate>Tue, 13 Jul 2004 00:00:00 +0530</pubDate>
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      <title>2004 (7) TMI 77 - CALCUTTA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=10861</link>
      <description>The High Court found that the Tribunal&#039;s failure to acknowledge the finality of the March 17, 1989, order was a clear error on the face of the record. The Tribunal exceeded its jurisdiction by attempting to interfere with the final order, leading to the appeal&#039;s success. The impugned order dated March 30, 2000, was set aside, and the waiver of interest for the assessment years 1981-82 and 1982-83 was affirmed based on the Commissioner of Income-tax (Appeals)&#039;s order dated August 19, 1993. The rectification maintained the waiver of interest as per the said order.</description>
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      <pubDate>Tue, 13 Jul 2004 00:00:00 +0530</pubDate>
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