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1993 (12) TMI 241 - HC - Income TaxExtract: .......cations that may be made under s. 10(2) of the WT Act, 1957, the concerned authorities shall consider the claims, if any, made by the petitioners and pass appropriate orders on merits and in accordance with law after giving an effective opportunity, as laid down and directed in the batch of cases dealt with above arising under the IT Act. No costs.
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