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2005 (1) TMI 90 - GUJARAT HIGH COURTExtract: .......ed accordingly and the impugned order dated August 11, 2003 is quashed and set aside. The appeal, being I. T. A. No. 1109/Ahd/2001 is restored to the file of the Tribunal for being decided afresh after giving full and proper opportunity to the parties to make their submissions. The appeal is accordingly allowed. There shall be no order as to costs.
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