Authorization by committee of commissioner - appeal before tribunal - The intent and spirit of the law...

Authorization by committee of commissioner - appeal before tribunal - The intent and spirit of the law is that the committee has to thread bare examine the issues/points which has caused prejudice to the interest of Revenue and with proper reason shall come to a conclusion that the order appealed is neither legal or proper for which remedy of appeal by Revenue is to be sought. Unless such process known to law is followed, we shall have no hesitation to dismiss the appeal of Revenue.... - AT .....

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