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1992 (10) TMI 30 - ORISSA HIGH COURTExtract: ....... before him, would hear and decide the same in accordance with law. In view of our aforesaid conclusions, the impugned order is set aside and the matter is remitted to the Income-tax Officer for redisposal in accordance with law bearing in mind the observations made by us in this judgment. We make no order as to costs. K. C. JAGADEB Roy J.-I agree.
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