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1985 (3) TMI 299 - HC - Income TaxExtract: .......pugne the order of the Appellate Board in proceedings under Article 226 or 227 of the Constitution of India, or by resorting to any other remedy available to it under the law. 6. For the reasons recorded above, the preliminary objection is upheld and it is held that the appeal was not filed by a proper authority and the same is dismissed. No costs.
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