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1998 (7) TMI 130 - ITAT MADRAS-AExtract: ....... then order a fresh hearing and give a new decision perhaps in favour of the petitioner-appellant. The remedy for the petitioner for redressal lies elsewhere, but surely not before this Tribunal for review or for a fresh decision after another round. 15. In view of the above discussion and reasoning the Miscellaneous Petitions are hereby dismissed.
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