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Orders of the Appellate Tribunal

..... the appeal an opportunity of being heard, pass such orders thereon as it thinks fit. (2) The Appellate Tribunal may, at any time within four years from the date of the order, with a view to rectifying .....

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..... late Tribunal has allowed the assessee a reasonable opportunity of being heard. (4) The appellate Tribunal, where it is possible, may hear and decide the appeal within a period of two years from the e .....

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