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2013 (6) TMI 275 - KERALA HIGH COURTRevision u/s 264 - application for revision was rejected because it was not accompanied by the requisite fee of Rs.500/- revision in favor of assessee - held that:- non-satisfaction of the requisite fee along with the application was only a 'curable defect' and that the petitioner was not given an opportunity to cure the same. Under these circumstances, this Court finds that the decision taken by the second respondent 'on merits' without giving an opportunity of hearing to the petitioner as to the merits involved, is not correct or sustainable.
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