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1978 (3) TMI 31 - ALLAHABAD HIGH COURTExtract: .......e Tribunal to rehear the appeal and give a finding in accordance with law. In this view, we return the reference unanswered with a direction that the Tribunal will rehear the appeal and decide it in accordance with law in the light of the observations. made above. As no one has appeared on behalf of the assessee, there will be no order as to costs.
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