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Appeals to Appellate Tribunal.

Section 18 - Acts - TAX MANAGEMENT - Other Direct Tax / Income Tax - Section 18 - 18. (1) Any assessee aggrieved by an order passed by the Commissioner (Appeals) under section 15, or an order passed by the Principal Commissioner or the Commissioner u .....

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he Assessing Officer to appeal to the Appellate Tribunal against the order. (3) Every appeal under sub-section (1) or sub-section (2) shall be filed within a period of sixty days from the date on which the order sought to be appealed against is commu .....

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een preferred under sub-section (1) or sub-section (2) by the other party may, notwithstanding that he may not have appealed against such order or any part thereof, within thirty days of the receipt of the notice, file a memorandum of cross-objection .....

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The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the period referred to in sub-section (3) or sub-section (4), if - (a) it is satisfied that there was sufficient cause for not pre .....

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eferred to in sub-section (2) or a memorandum of cross-objections referred to in sub-section (4), be accompanied by a fee as may be prescribed. (7) Subject to the provisions of this Act, in hearing and making an order on any appeal under this section .....

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, provides that any assessee aggrieved by an order passed by Commissioner (Appeals) or the Principal Commissioner or the Commissioner may appeal to the Appellate Tribunal against such order. Similarly, the Principal Commissioner or the Commissioner m .....

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