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2008 (3) TMI 120 - ALLAHABAD HIGH COURTTransfer of Commissioner (Appeals) – transferred commissioner could not hear the appeal because he lacks lawful authority after transfer - even if order of Commissioner (A), has been acted upon, authorities can’t be deprived of his right of appeal u/s 253(2) to file appeal, because right of appeal is one thing & compliance with the order against which appeal is filed is another thing – appeal filed (by revenue) within 2 months of receipt of order is not barred – assessee appeal dismissed
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