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1970 (3) TMI 115 - MADRAS HIGH COURTExtract: .......passed by the Tribunal refusing to restore the appeals dismissed for default have also to be held invalid. In the result, the above tax cases and writ petitions are allowed and the Tribunal is directed to restore the respective appeals to its file and dispose of the same in accordance with law. There will be no order as to costs. Petitions allowed.
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