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1988 (7) TMI 54 - HC - Income Tax
Extract:
.......cedure Code, which is more restrictive. The original petition is allowed. Exhibit P-6 is quashed. The Appellate Tribunal is directed to restore exhibit P-5, the petition filed by the petitioner dated June 17, 1982 (M. P. No. 9 (Coch) of 1982), and dispose of the same in accordance with law and in the light of the observations contained hereinabove.