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1995 (7) TMI 1 - SC - Income TaxSpecial Court has no jurisdiction to sit in appeal over the assessment of the tax liability of a notified person by the authority or Tribunal or court authorised to perform that function by the statute under which the tax is levied. The Special Court has, therefore, no jurisdiction to determine whether or not any assessment of the tax liability of a notified person by the appropriate authority is bona fide or reasonable or justified or enforceable.
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