Appeal to Commissioner of Income-tax (Appeals).

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..... 174. (1) An 1 [ assessee or e-commerce operator ] aggrieved by an order imposing penalty under this Chapter, may appeal to the Commissioner of Income-tax (Appeals) within a period of thirty day .....

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..... . ************ NOTES:- 1. Substituted vide Finance Act, 2020 dated 27-03-2020 before it was read as assessee - - statute, statutory provisions legislation, law, enactmen .....

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