No personal appearance before the Dispute Resolution Committee

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..... efore the Dispute Resolution Committee or income-tax authority. (2) The assessee or any other person, as the case may be, or his authorised representative, may request for personal hearing so as to make his oral submissions or present his case before the Dispute Resolution Committee. (3) The Dispute Resolution Committee may approve the request for personal hearing, as referred to in subparag .....

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