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    <title>Issue of appellate Order within 15 days of the last hearing-reg.</title>
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      <description>Appellate authorities must issue orders within 15 days of the last hearing or receipt of written submissions; non-compliance will be viewed adversely. The directive applies to Commissioners of Income-tax (Appeals) and to CIT (Administration)/CCIT for matters within their purview under Income-tax and allied direct tax provisions, and strict compliance is required by the Board.</description>
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