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1993 (6) TMI 47 - HC - Income TaxExtract: .......rt but, at the same time, we direct the Income-tax Appellate Tribunal to restore the appeal to file and decide the matter afresh in accordance with law. The reference is disposed of as above. A copy of this judgment under the seal of this court and the signature of the Registrar shall be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.
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