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2004 (8) TMI 9

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....tanding counsel for the Revenue. We are satisfied that even though the income-tax appeal does not raise any substantial question of law which may be said to have arisen out of the order of the Income-tax Appellate Tribunal, Allahabad, dated July 28, 2003, we are of the considered opinion that by the impugned order, miscarriage of justice has resulted for the following reasons: Adjournment ap....