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Appeal to Commissioner of Income-tax (Appeals)

Clause 171 - Bills - EQUALISATION LEVY - Bill - Clause 171 - 171. (1) An assessee aggrieved by an order imposing penalty under this Chapter, may appeal to the Commissioner of Income-tax (Appeals) within a period of thirty days from the date of receip .....

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-section (1), the provisions of sections 249 to 251 of the Income-tax Act shall, as far as may be, apply to such appeal. Clause 171 of the Bill provides for an appeal to the Commissioner of Income-tax (Appeals) when the assessee denies has liability .....

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