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    <title>1996 (6) TMI 104 - ITAT COCHIN</title>
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    <description>The Tribunal allowed the Revenue&#039;s Miscellaneous Petition, recognizing that the reference applications filed by the CIT, Cochin were within the prescribed period. The Tribunal concluded that there was no delay to be condoned, as the applications were filed within 60 days of the CIT, Cochin receiving the orders. The Tribunal acknowledged its inherent power to correct mistakes and decided to proceed with hearing the reference applications.</description>
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