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1990 (9) TMI 59 - HC - Income TaxExtract: .......x Appellate Tribunal to restore the three appeals (I. T. A. Nos. 20, 26 and 31/Coch/1986) to file and decide the matter afresh in accordance with law. The references are 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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