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1992 (2) TMI 168 - ITAT MADRAS-DExtract: .......t. In this background, I may recall the observations of the High Court in Seth Lunidaram Tikamdas v. CIT 1980 121 ITR 824 (Mad.) that in such hard cases, the Department should consider the case of the assessee sympathetically as and when an application is made to the appropriate authority. The appeal is treated as dismissed for statistical purposes
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