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2007 (4) TMI 216 - HC - Income TaxExtract: .......irection to the association to be heard in the matter would not by itself provide a statutory right of filing an appeal in terms of the statute. At any rate, the order in W.P. No. 5370/00 cannot be said to provide any statutory right of an appeal as argued by Sri Shankar. The questions of law are answered against the assessee. No grounds. Rejected.
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