Appeal to Appellate Tribunal.

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..... (Appeals) under section 111 may appeal to the Appellate Tribunal against such order. ( 2 ) The Commissioner of Income-tax may, if he objects to any order passed by the Commissioner of Income-tax (Ap .....

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..... sub-section ( 2 ) shall be in such form and verified in such manner as may be prescribed and, in the case of an appeal filed under sub-section ( 1 ), shall be accompanied by a fee of one thousand rup .....

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