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2005 (3) TMI 716 - ITAT MUMBAI
Extract:
.......the strict sense of the term . We, therefore, set aside/recall the Tribunal rsquo s appellate order dated 26-2-2003 and direct the registry to fix the related appeal for hearing so as to be decided afresh in accordance with law. 8. In the result, miscellaneous application filed by the assessee is treated as allowed to the extent as indicated above.