Section 254 : Orders of Appellate Tribunal.

254. (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. (1A) Omitted by the Taxation Laws (Amendment) Act, 1972, w.e.f. 1-1-1973. Original sub-section was inserted by the Finance Act, 1964, w.e.f. 1-4-1964. (2) The Appellate Tribunal may, at any…

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