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of <h1>Respondent Granted Time to Prepare Response in Appeal Under Section 253(1) of Income-tax Rules</h1> In an appeal under section 253(1) of the Income-tax (Appellate Tribunal) Rules, 1963, the respondent is granted a reasonable period to prepare a response. This timeframe allows for necessary communication with the Commissioner and the issuance of instructions to an authorized representative to appear and respond on the respondent's behalf.
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