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1970 (2) TMI 14 - HC - Income TaxExtract: .......s from the order passed adversely to the applicant in such an application as the same is not covered by section 30 of the Act. The Appellate Assistant Commissioner was, therefore, right in the view that no appeal lay to him. We would accordingly answer the question of law referred in the negative, in favour of the revenue, and against the assessee.
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