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1994 (4) TMI 374 - KERALA HIGH COURTExtract: .......mproper and erroneous. Accordingly the impugned order is set aside and the matter is remitted back to the Deputy Commissioner to decide S.T.A. No. 196/89 afresh on merits and in accordance with law after affording a reasonable opportunity of being heard to the petitioner-firm in the case. The tax revision case is allowed as above. Petition allowed.
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