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Report to concerned IAC for the adequacy of the reasons for the delay.

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..... 232/CBDT  Dated: October 23, 1970 Section(s) Referred: 143(3) Statute: Income - Tax Act, 1961 The PAC have noticed in some cases a substantial time-lag between the final hearing of ....

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....ling of voluminous materials, it may not be possible to pass an order immediately after the hearing. Even in such cases the order should be passed within 14 working days after the date of last hearing....