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DEBASISH MOULIK versus DEPUTY COMMISSIONER OF INCOME-TAX


The appellate authority has the power to withhold tax collection from the collection of taxation so that it is capable of establishing appropriate matters for the effective use of the appellate powers. The Establishment Authority was directed to refer to the Indian Income Tax Act, 1961, Section 220 (6) Constitution of India, Article 226, Appellate Authority for Establishment.

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