2007 (10) TMI 662

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....el for the parties, the following substantial question of law is framed : "Whether Income-tax Appellate Tribunal ('Tribunal') was justified in law in holding that in view of absence of the Income-tax Authority i.e., 'Additional Commissioner' in the definition contained in section 2(7A) of the Act, an Additional Commissioner of Income-tax cannot be an authority to exercise or perform all or ....