Appellate authority not to proceed in certain cases

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..... in certain cases No appellate authority shall proceed to decided any issue relating to the disputed chargeable expenditure, disputed chargeable interest, disputed income, disputed wealth, disputed va .....

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..... income, disputed wealth, disputed value of gift or tax arrear (except where the tax arrear comprises only penalty, fine or interest) the appellate authority shall decide the appeal irrespective of su .....

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