Procedure for filing appeal  [Rules 45 and 46]

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..... emorandum of appeal which includes statement of facts the grounds of appeal 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) , assessment order is also required to be furnished along with the appeal. Procedure for filing of appeal to be specified [ Rule 45(5) ]:- The Pri .....

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