Amendment of section 250.
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.... the Commissioner (Appeals)" shall be substituted; (b) for sub-section (6A), the following sub-section shall be substituted, namely:- "(6A) In every appeal, the Joint Commissioner (Appeals) or the Commissioner (Appeals), as the case may be, where it is possible, may hear and decide such appeal within a period of one year from the end of the financial year in which such appeal is ....
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