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1981 (11) TMI 116 - ITAT MADRAS-BExtract: .......R (Mad) 179 (1980) 125 ITR 207 (Mad). But the order of the AAC is bereft of any facts to which the proposition of law could be applied. Since we are restoring the appeal to his file suffice it to say that he shall make a speaking order in respect of this matter also. 12. In the result, the appeal is treated as allowed for statistical purposes only.
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