385. Appellate authority not to proceed in certain cases.
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No income-tax authority or the Appellate Tribunal shall proceed to decide any issue for which an application has been made by an applicant, being a resident, under section 383(1). |
385. Appellate authority not to proceed in certain cases.
|
No income-tax authority or the Appellate Tribunal shall proceed to decide any issue for which an application has been made by an applicant, being a resident, under section 383(1). |