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SIGNING OF APPEAL & TIME LIMIT FOR FILING APPEAL SECTION 249(2) -

Income Tax - Penalties - Circumstances, Procedures and Relief - 18 - SIGNING OF APPEAL:- Form No. 35, grounds of appeal and the form of verification appended thereto shall be signed and verified by the person who is authorized to sign the Return of Income under section 140. If the appeal is unsigned or unverified, or is signed or verified by a wrong person, that would be a curable defect and in appropriate cases, an opportunity should be given to the assessee to rectify it. TIME LIMIT FOR FILING .....

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