2007 (10) TMI 661

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..... stantial question of law is framed : Whether Income-tax Appellate Tribunal ( Tribunal ) was justified in law in holding that in view of absence of the Income-tax Authority i.e., Additional Commissioner in the definition contained in section 2(7A) of the Act, an Additional Commissioner of Income-tax cannot be an authority to exercise or perform all or any of the powers and functions of an As .....

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