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Appeals to the Commissioner (Appeals)

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..... his Act, may appeal to the Commissioner (Appeals). [(2) Every appeal shall be in the prescribed form and shall be verified in the prescribed manner and in respect of appeals filed on or after the 1st day of October, 1998, shall be accompanied by a fee of two hundred and fifty rupees.] (3) An appeal shall be presented within thirty days of the receipt of the notice of demand relating to tax, in .....

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..... from the end of the financial year in which such appeal is filed under sub-section (1).] (5) The procedure to be adopted in the hearing and determination of the appeals shall, with any necessary modification, be in accordance with the procedure applicable in relation to income-tax. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management .....

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