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1993 (2) TMI 59 - HC - Income TaxExtract: ....... direct the Income-tax Appellate Tribunal, Cochin Bench, 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, forthwith.
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