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1974 (4) TMI 6 - HC - Income TaxI am of the view that the order of the Tribunal allowing the company to withdraw the appeal and, in consequence, dismissing the appeal for non-prosecution was without jurisdiction and, as such, invalid. The company has given sufficient explanation for not taking steps for the restoration of the appeal or for moving this court earlier. As the order of the Tribunal was without jurisdiction and invalid, it must be held that the appeal is still pending. Accordingly, I direct that a writ in the nature of certiorari issue quashing the order of the Tribunal to the writ petition. Further, I direct that a writ in the nature of mandamus issue commanding the Tribunal to dispose of the appeal on merits after giving the company an opportunity of being heard
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