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1990 (3) TMI 39 - KERALA HIGH COURTExtract: .......e same time, direct the Income-tax Appellate Tribunal to restore the concerned appeals to file and consider the matter afresh in accordance with law. The references are disposed of as above. A copy of this judgment, under the seal of this court and the signature of the Registrar shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.
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