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2010 (1) TMI 1272 - ALLAHABAD HIGH COURTExtract: .......be heard on merits and in accordance with law provided the assessee files an application under Section 5 of Limitation Act, within a period of 10 days from the date of issuance of a certified copy of this order. The order of the Tribunal dated 21.12.2001 shall be kept in abeyance till then. With the above observations, this revision is disposed of.
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