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1983 (1) TMI 52 - HC - Income TaxExtract: ....... assessee after giving the parties opportunity to adduce evidence, if any, and thereafter the Tribunal would dispose of the matter in accordance with law. Therefore, we are sending the matter back to the Tribunal with these observations for disposal. In the facts and the circumstances of the case, there will be no order as to costs. SEN J.-I agree.
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