Amendment of section 154

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.... 154 of the Income-tax Act,- (a) in sub-section (1), (i) in clause (b), for the words and figures "in, appeal under section 250", the words and figures "under section 250 or section ....

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....cided in any proceeding by way of appeal or revision relating to an order referred to in sub-section (1), the authority passing such order may, notwithstanding anything contained in any law for the ti....