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1950 (9) TMI 18 - HC - Income TaxExtract: .......admitted the appeal under Section 30(2) of the Act, a subsequent order of dismissal, after notice was issued to the assessee fixing a date and place for the final hearing of the appeal, is an order under Section 31 of the Act. Under the circumstances, the assessee is entitled to its costs which we fix at ₹ 100. Reference answered accordingly.
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