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1997 (3) TMI 130 - AT - Income TaxExtract: .......see under sub-section (1) or sub-section (1B) shall be deemed to be an order for the purpose of sections 246 and 264. However, the intention of the said Explanation was only to provide for appeal against an order made under section 143(1)(a). Thus, the order of the learned CIT is confirmed. 4. In the result, the appeal of the assessee is dismissed.
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