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SHAW WALLACE & CO, LTD. versus INCOME-TAX APPELLATE TRIBUNAL


Appellate Tribunal can appeal for written powers Tribunal Power of Retrieval Tribunal cannot reconsider its entire order and cannot re-appeal appeal Question which is the amending power Tribunal order to set block assessment separately So that there is no separate diagnosis in this regard. The entire order cannot be returned for a particular year which is within the block period. No such appeal can be made and if this order is made then the Indian Income Tax Act, 1961, section 254.

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