Laws / Income Tax Law / 161
161 - Decision of the High Court Division
161. Decision of the High Court Division.-
(1) Where any case has been referred to the High Court Division under section 160 it shall be heard by a bench of not less than two judges and the provisions of section 98 of the Code of Civil Procedure 1908 (V of 1908), shall, so far as may be, apply in respect ...
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