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1982 (11) TMI 72 - ITAT COCHINExtract: .......cision would govern ITA No. 153 (Coch)/81 and C.O. No. 12 (Coch)/81 and also ITA No. 154 (Coch)/81 and C.O. No. 13 (Coch)/81. 12. The result is that ITO Nos. 153 and 154 (Coch)/81 will be treated as dismissed subject to our observations referred to in regard to ITA No. 152 (Coch)/81 and C.O.Nos. 12 and 13 (Coch)/81 will be dismissed as superfluous.
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