2015 (5) TMI 995
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....ulson ORDER Per V. DURGA RAO, J.M: 1. Since there was a difference of opinion between the two Members constituting the Division Bench of ITAT, Cochin, the matter was referred to the Third Member by the Hon'ble President u/s. 255(4) of the Act. The ld. Third Member has framed following question after the consent of both the parties in appeal:- 1. Whether the proceedings u/s. 153C of the....
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