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2009 (1) TMI 843 - HC - Income TaxExtract: .......decide it afresh after hearing the parties in accordance with law. Order accordingly. 7. We make it clear that we have not expressed our opinion on the merits of the case and the Tribunal shall hear and dispose of the matter independently. 8. Rule is made absolute in the above terms with no order as to costs. 9. Petition is disposed of accordingly.
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