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1980 (9) TMI 7 - HC - Income TaxExtract: .......ect of this answer is to obliterate the order of the Tribunal and to direct the Tribunal to rehear the appeal and dispose of it on the basis of materials and on the basis of a finding on the rival contentions urged by the parties and on the lines suggested by us in the foregoing paragraphs. The assessee will have their costs. Counsel s fee Rs. 500.
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