2004 (5) TMI 20

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..... , the Income-tax Appellate Tribunal from the array of the respondents - Neither is there practice, nor is there any justification to make the Income-tax Appellate Tribunal as a party. The name of resp .....

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..... e, nor is there any justification to make the Income-tax Appellate Tribunal as a party. The name of respondent No. 2, i.e., the Income-tax Appellate Tribunal, is therefore, deleted from the array of r .....

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