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MANI & CO. versus COMMISSIONER OF INCOME-TAX


Reference Request for Reference Multiple appeals are produced under the same application for one year under a law by an order of assessment. The same application has several appeals for different years or the same year for the same estimate. But different laws require separate application for each case under the Indian Income Tax Act, 1961, section 256 [Union of India v. ITAT (1987) 164 ITR 600 (MP) and Kisum Ansal v. CIT (1991) 190 ITR. 24 (Delhi) consensus]

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