Appeal to Appellate Tribunal: assessee or Commissioner may appeal within prescribed time; procedural form and verification required.

Appeals against orders of the Commissioner of Income-tax (Appeals) under section 111 may be brought to the Appellate Tribunal by an aggrieved assessee, and the Commissioner may direct the Assessing Officer to appeal. Such appeals must be filed within sixty days of receipt, in the prescribed form and verification; assessee-filed appeals require a prescribed filing fee. The appeal procedure is to follow, as far as applicable, the general appellate provisions governing appeals to the Appellate Tribunal.

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