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2013 (5) TMI 1040 - DELHI HIGH COURTExtract: .......ngs under Section 147 of the said Act were valid. Now, those proceedings have been held to be invalid. Hence, the consequential remand proceedings would be of no consequence. As such no interference is called for with the impugned order passed by the Tribunal. No substantial question of law arises for our consideration. These appeals are dismissed.
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