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1979 (12) TMI 95 - AT - Income TaxExtract: .......the provisions of the law. When the IAC exercised jurisdiction, he exercised it under s. 271(1)(c) r/w s. 274(2) and an appeal lies against that order. Therefore, the Tribunal is competent to entertain that appeal and dispose it off and pass such order thereon as it thinks fit within the meaning of s. 254(1) of the IT Act. 4. The appeal is allowed.
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