Amendment of section 86

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....ub-section (1), -- (a) for the words "Any assessee", the words "Save as otherwise provided herein, an assessee" shall be substituted; (b) the following provisos shall be inserted, namely:- "P....

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....appeals filed before the Appellate Tribunal in respect of matters covered under the first proviso, after the coming into force of the Finance Act, 2012 (23 of 2012), and pending before it up to the da....