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1987 (9) TMI 39 - HC - Income Tax
Extract:
.......ll hear the appeal giving rise to this reference afresh and will decide it in accordance with law, keeping in view the observations made in this order. A copy of this order shall be forwarded to the Income-tax Appellate Tribunal, as required under section 260 of the Income-tax Act. In the circumstances, the parties are left to bear their own costs.