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Appeal to Appellate Tribunal

Clause 172 - Bills - EQUALISATION LEVY - Bill - Clause 172 - 172. (1) An assessee aggrieved by an order made by the Commissioner of Income-tax (Appeals) under section 171 may appeal to the Appellate Tribunal against such order. (2) The Commissioner o .....

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(2) shall be filed within sixty days from the date on which the order sought to be appealed against is received by the assessee or by the Commissioner of Income-tax, as the case may be. (4) An appeal under sub-section (1) or sub-section (2) shall be .....

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