2007 (10) TMI 665

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..... elevant for the Assessment Year 1972-73, the following question of law has been referred for our opinion: Whether, on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal ('Tribunal') was justified in holding that the appeal by the assessee to the Commissioner of Income Tax (Appeals) ['CIT(A)'] was incompetent and not maintainable and that the chal .....

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