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I.T.A. NO. 250/IB OF 1989-90, DECIDED ON 14TH SEPTEMBER, 1992. versus I.T.A. NO. 250/IB OF 1989-90, DECIDED ON 14TH SEPTEMBER, 1992.


The right to seek review of Sections 129 and 134 is the right to appeal under Section 129 or 134 when the principles set forth are raised. The decision of the forum did not affect the party's commitment to the right. Unless an inquiry is made by the Income Tax Officer, it cannot file an appeal against the ITO's order on the basis that the ITO adopted the correct procedure during this assessment. Did not The right to appeal arises only if the lower forum decision adversely affects the party's appeal.

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