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1947 (11) TMI 8 - HC - Income TaxExtract: .......ion under that section. As, in the present case, the assessees' sole ground of attack against the assessment order related to the decision of the Excess Profits Tax Officer under Section 10A(1), his appeal on that ground to the Appellate Assistant Commissioner under Section 17(1) was incompetent and misconceived. Reference answered accordingly.
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