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Powers of commmmisioners u/s 132(11) of Income Tax Act.

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Full Text of the Document

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....applications against orders made under section 132(5) by Income-tax Officers vide Department of Revenue and Banking notification No.* S.O. 311(E) dated 20th April, 1976. It is needless to emphasise the necessity of disposing of these applications expeditiously after giving an opportunity of being heard to the applicants as envisasged under section 132(12) of the Act. In order to enable the Commiss....

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