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Appeal to Appellate Tribunal

Clause 172 - 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 of Income-tax may, if he objects to any order passed by the Commissioner of Income-tax (Appeals) under section 171, direct the Assessing Officer to appeal to the Appellate Tribunal against such order. (3) An appeal under sub-section (1) or sub-section (2) sha .....

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