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Appeals to the Appellate Tribunal

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..... Any assessee aggrieved by an order passed by a Commissioner of Income-tax (Appeals) under section 110 may appeal to the Appellate Tribunal against such order. (2) The Commissioner of Income-tax may, .....

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..... x, as the case may be. (4) Every appeal under sub-section (1) or sub-section (2) shall be in the prescribed form and shall be verified in the prescribed manner and in the case of an appeal filed unde .....

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