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of <h1>Appellate authority must simultaneously issue prescribed-form summary stating final confirmed tax demand; prior officer role removed</h1> The rule requires that when the appellate authority issues its order under the relevant provision, it must concurrently issue a summary of that order in a prescribed form specifying the final amount of tax demand confirmed. The appellate tribunal is likewise required to issue, or cause to be issued, a summary of its order in a designated form indicating the final confirmed demand. A prior provision that required the jurisdictional officer to issue the tribunal's statement has been replaced by the tribunal's direct obligation.
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