I. T. A. NO. 058/KB OF 1988-89, DECIDED ON 26TH SEPTEMBER, 1997. versus I. T. A. NO. 058/KB OF 1988-89, DECIDED ON 26TH SEPTEMBER, 1997.
The Rules of Income Tax Appellate Tribunal RR 10, 11, 12 & 14 were different from the basis of the appeal sent to the Assessee regarding the scope of appeal submitted before the Appellate Tribunal, for the purposes of the Appellant. Is the equivalent of defeating. And the spirit of the Income Tax Appellate Tribunal Procedure Rules, 1981, and this appeal was restricted because of this simple reason that the appeal cannot be considered at all.
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