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PROCEDURE FOR FILING APPEAL Section 245 & 246

Income Tax - Penalties - Circumstances, Procedures and Relief - 17 - Form of appeal:- The appeal is to filed in Form No. 35, verified in the prescribed manner. Documents to accompany Form No. 35: Appeal is required to be made in duplicate. The memorandum of appeal, statement of facts and the grounds of appeal should be accompanied by a copy of the order appealed against and the notice of demand in original, if any. Where appeal is filed against the penalty order under section 271(1)(c), assessme .....

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