Appeals to Commissioner of Income-tax (Appeals)

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..... come-tax (Appeals).- (1) Any assessee aggrieved by any assessment order passed by the Assessing Officer under section 102 or any order under section 103, or denying his liability to be assessed un .....

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..... peal has been filed under the provisions of sub-section (1), the provisions of sections 249 to 251 of the Income-tax Act, 1961 43 of 1961), shall, as far as may be, apply. - - statute, statutory .....

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