Appeals to Appellate Tribunal

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..... aggrieved by an order passed by a Commissioner of Income-tax (Appeals) under section 107 may appeal to the Appellate Tribunal against such order. (2) The Commissioner of Income-tax may, if he objec .....

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..... ase 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 under sub-sect .....

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