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1982 (3) TMI 232 - ANDHRA PRADESH HIGH COURTExtract: .......ax Appellate Tribunal has no jurisdiction to direct the Deputy Commissioner to exercise the revisional jurisdiction. Such a contention was not raised before the Tribunal nor was any decision taken by it. That question of law therefore does not arise in these tax revision cases. These tax revision cases are dismissed. Advocate s fee Rs. 150 in each.
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