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COMMISSIONER OF INCOME-TAX versus N. KRISHNAN


The hearing of the appeal of the appraisal lawyer is ordered by the Appellate Tribunal Advocate to join in the evaluation proceedings and to cancel the ex parte assessment under section 144 signed by the Advocate of Assisi with all proceedings connected with section 146. Complaint filed by the Assisi participating in the fresh assessment proceedings No complaints filed under Section 146 had no authority to represent the Assisi in the proceedings even at the stage of the first appeal, the Tribunal under Section 146 The order was barred from appeal on appeal, that is, the appropriate Indian Ink Tax Act 1961.

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