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[Cites 0, Cited by 0] [Section 19(1)] [Section 19] [Entire Act]

Union of India - Subsection

Section 19(1)(b) in The Interest-Tax Act, 1974

(b)where any order referred to in this sub-section is the subject matter of any appeal, the power of the Commissioner under this subsection shall extend to all such matters as had not been considered and decided in such appeal.]