Appellate orders favourable to Department not given effect to for a period exceeding 5 to 6 years.

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....s the Incometax Officers have not given effect till April, 1976 to 61% of the orders passed by the Incometax Appellate Tribunal during the years 1972 and 1974. Not only this, in some of the cases it was noticed that the appellate orders favourable to the Department were not given effect to for a period exceeding 5 to 6 years and in some other cases, copies of the orders were not available on the r....