Equalisation levy disputes: assessee or e commerce operator may appeal adverse orders within sixty days with prescribed form and fee.

An assessee or e commerce operator aggrieved by a Commissioner of Income tax (Appeals) order under the equalisation levy may appeal to the Appellate Tribunal; the Commissioner may direct the Assessing Officer to appeal if he objects. Appeals must be filed within sixty days, in the prescribed form and manner, and where filed by the assessee or e commerce operator must include a fee of one thousand rupees. The procedural provisions applicable to income tax appeals apply to such appeals as far as may be.

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