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1954 (2) TMI 22 - HC - Indian LawsExtract: .......econd Addl. Income Tax Officer, Madras' 1954 25ITR400(Mad) , where it was held that the Appellate Income Tax Tribunal is not a court. If that is so it must be even more manifest that an Income Tax Officer cannot be a court. 28. In the result, I hold that the decision of the learned Magistrate is correct. These petitions are therefore dismissed.
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