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1984 (3) TMI 80 - ITAT AHMEDABAD-BExtract: .......these questions, the appeal being disposed of on the short ground of the applicability of section 155(7A) to the matter, it is not necessary to deal with these matters referred to in the assessee s miscellaneous application. 5. The matter will now go back to the original Bench which heard the miscellaneous application for disposal according to law.
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