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Report No. 12

263. Powers and procedure.-

Subject to such rules as may be made by the Supreme Court in this behalf, the powers to be exercised and the procedure to be followed by the High Court in respect of appeals under this Chapter shall be the same as those applicable in respect of appeals to the High Court against the original decrees of courts subordinate to it.

[Section 66A(1), part]

Income-Tax Act, 1922 Back

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