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[Cites 0, Cited by 1657] [Section 254] [Entire Act]

Union of India - Subsection

Section 254(1) in The Income Tax Act, 1961

(1)The Appellate Tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit.[* * *] [ Omitted by Act 45 of 1972 (w.e.f. 1.1.1973).]