Instructions by the Board

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Full Text of the Document

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....struction or direction or circular under sub-section (1) so as to- (a) require any income-tax authority to make a particular assessment or to dispose of a particular case in a particular manner; (b) interfere with the discretion of the Commissioner (Appeals) in the exercise of his appellate functions; (c) extend the date specified under this Code for completion of any proceedings or issuin....