Assistant Commissioner should not hear appeal against his own order passed as Income-tax Officer.

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..... ust 8, 1973 Section(s) Referred: 122 Statute: Income - Tax Act, 1961 Instructions were issued by the Central Board of Revenue vide their Circular No. 10 of 1930 R, Dis. No.239(11)-IT/30 dated 15.5 .....

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