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1977 (4) TMI 165 - ORISSA HIGH COURTExtract: .......n a fair hearing to the assessee. 6.. On the analysis presented above, we are of the view that the two impugned orders must be quashed as being without jurisdiction. Both the writ applications accordingly succeed. We, however, make no direction for costs, as the question involved in the matter was contentious. DAS, J.-I agree. Applications allowed.
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