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HC holds ITAT's order setting aside revisional order on the basis of plausible view

October 9, 2019[2019] 109 taxmann.com 390 (Calcutta)
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INCOME TAX: Where as regards initiation of revisional proceedings, once it is seen that a plausible or reasonable view has been taken by Tribunal upon a fair discussion of matter, Court in exercise of appellate jurisdiction would not supplant its view in place of Tribunal's unless error is apparent and palpable

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