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2003 (8) TMI 16 - HC - Income TaxRevenue contend that Tribunal had no jurisdiction to review its earlier order passed on the merits. - Setting aside an ex parte order on the ground that the assessee for valid reasons could not attend the hearing of the case would not amount to review at all - In so far as the order on the merits is concerned, it appears that the matter has been decided on the basis of the judgment passed by the learned Tribunal - No merits in this revenue’s appeal so it is dismissed.
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