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Whether an order u/s 61 of the Estate Duty Act is appealable.

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Full Text of the Document

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....able in view of the fact that such an order is not one of those enumerated in sec.62 of the Act. 2. The matter was recently examined in consultation with the Ministry of Law in respect of an adverse ITAT judgment. The Ministry of Law opined that the order u/s 61 is applicable in view of the following:- (i) The general rule is that a person has no inherent right of appeal. The right of appeal is ....

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