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Appeals to Appellate Tribunal.

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..... of Income-tax may, if he objects to any order passed by the Commissioner of Income-tax (Appeals) under section 107, direct the Assessing Officer to appeal to the Appellate Tribunal against such order. (3) Every appeal under sub-section (1)or sub-section (2)shall be filed within sixty days of the date on which the order sought to be appealed against is received by the assessee, or by the Commissi .....

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