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2007 (3) TMI 228 - HC - Income TaxExtract: .......f receipt of a copy of this judgment. If the decision of the respondent on the declaration is in favour of the petitioners the revision petitions shall be disposed of in terms of that decision. If the same is against the petitioners, the revision petitions shall be heard and disposed of afresh on the merits. Original petitions are allowed as above.
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