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1979 (3) TMI 83 - AT - Income TaxExtract: .......t, we restore the appeal to the file of the AAC to dispose of the same afresh after examining the claim of the assessee that the application in Form No. 12 was filed even on 2nd May, 1974 by M/s. V. Tirumalai and Co., Chartered Accountants, Madras, and on the merits of the case. 9. For statistical purposes, the appeal is treated as allowed in part.
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