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1990 (6) TMI 121 - ITAT MADRAS-AExtract: .......for him to issue a fresh show-cause notice specifying the default in respect of which the assessee is required to show cause and to examine any contentions the assessee may put forth in the light of any evidence which he may gather or which he may require the assessee to produce. 10. For statistical purposes, the appeal is to be treated as allowed.
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