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2020 (2) TMI 952

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....nsal, Sr. Advocate with Mr. Amit Prasad, Advocate For the Respondents : Mr. Tajender K. Joshi, Advocate ORDER AJAY TEWARI, J (Oral): [1] By this petition, the petitioner has challenged the order of the Commissioner rejecting the application under Section 264 of the Income Tax Act, 1961 [for brevity 'the Act'] on the ground that remedy of appeal was available to him. [2] Lear....

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