Appeal to Commissioner of Income-tax (Appeals)

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..... eals) 129. ( 1 ) An assessee aggrieved by any assessment order made by the Assessing Officer under section 111 or any order under section 112, or denying his liability to be assessed und .....

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..... ( 3 ) Where an appeal has been filed under 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 to such appeal. - - .....

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