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2005 (11) TMI 189 - ITAT COCHINExtract: .......er to restore this appeal also to the CIT(A), to deal afresh, after disposing of the appeal against section 143(3) order, if there be any need. Accordingly, this appeal is allowed for statistical purposes. In the result, ITA No. 503/Coch./05 is partly allowed for statistical purposes whereas ITA No. 504/Coch./05 is allowed for statistical purposes.
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