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    <title>Assistant Commissioner should not hear appeal against his own order passed as Income-tax Officer.</title>
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    <description>An Assistant Commissioner must not hear an appeal against an order he passed as Income tax Officer; in such cases the Appellate Assistant Commissioner must notify the Commissioner, who shall have the appeal transferred to another Appellate Assistant Commissioner. The Board directs strict compliance with this Office Manual instruction to prevent self-appeal and ensure impartial appellate procedure.</description>
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      <title>Assistant Commissioner should not hear appeal against his own order passed as Income-tax Officer.</title>
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      <description>An Assistant Commissioner must not hear an appeal against an order he passed as Income tax Officer; in such cases the Appellate Assistant Commissioner must notify the Commissioner, who shall have the appeal transferred to another Appellate Assistant Commissioner. The Board directs strict compliance with this Office Manual instruction to prevent self-appeal and ensure impartial appellate procedure.</description>
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      <pubDate>Wed, 08 Aug 1973 00:00:00 +0530</pubDate>
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