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1986 (10) TMI 33 - RAJASTHAN HIGH COURTExtract: ....... should hear again. The case would, therefore, go back to the Income-tax Appellate Tribunal, Rajasthan, Jaipur, to hear the parties after giving them notice and thereafter to dispose of the appeal in the light of the observations made by us above. The reference is accordingly answered. In the circumstances of the case, we pass no order as to costs.
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