Promptness in issue and service of orders by first appellate authority.

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....te-dating the orders by showing the dates of the last hearing as the dates of the order and not the actual dates on which they had been dictated and signed also come to the notice of the board. In this context attention is drawn to the Boards Instruction No.1089 dated 20-8-77. Attention is also drawn to the instructions issued in the wake of the Central Direct Taxes Advisory committee on the same ....