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1976 (6) TMI 3 - HC - Income TaxExtract: .......en notice to the assessee of its intention to do so and has allowed the assessee a reasonable opportunity of being heard. (3) The Appellate Tribunal shall send a copy of any orders passed under this section to the assessee and to the Commissioner. (4) Save as provided in section 256, orders passed by the Appellate Tribunal on appeal shall be final.
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