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1993 (7) TMI 58 - HC - Income TaxExtract: ....... favour of the Revenue. The references are answered as above. The Appellate Tribunal shall restore the appeal to file and consider the appeal on the merits and pass fresh orders. A copy of this judgment, under the signature of the Registrar and the seal of this court, shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench, forthwith.
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