Hearing by High Court

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..... t under section 27 1 [or an appeal filed before the High Court under section 27A], it shall be heard by a Bench of not less than two Judges of the High Court and shall be decided in accordance with .....

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..... ncluding those who first heard it. ----------------------- Notes:- 1. Inserted vide Finance (No. 2) Act, 1998, w.e.f. 1-10-1998. - - statute, statutory provisions legislatio .....

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