Appeal to Commissioner of Income-tax (Appeals)

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..... n order imposing penalty under this Chapter, may appeal to the Commissioner of Income-tax (Appeals) within thirty days from the date of receipt of the order of the Assessing Officer. ( 2 ) An appeal under sub-section ( 1 ) shall be in such form and verified in such manner as may be prescribed and shall be accompanied by a fee of one thousand rupees. ( 3 ) Where an ap .....

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