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    <description>An assessee may appeal to the Appellate Tribunal against orders of the Commissioner of Income-tax (Appeals), and the Commissioner may direct the Assessing Officer to appeal if aggrieved; appeals must be filed within the prescribed period, in the prescribed form and verification, with an assessee&#039;s appeal accompanied by a prescribed fee, and the procedural provisions of the Income-tax Act relating to appeals apply, so far as may be, to such appeals.</description>
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      <description>An assessee may appeal to the Appellate Tribunal against orders of the Commissioner of Income-tax (Appeals), and the Commissioner may direct the Assessing Officer to appeal if aggrieved; appeals must be filed within the prescribed period, in the prescribed form and verification, with an assessee&#039;s appeal accompanied by a prescribed fee, and the procedural provisions of the Income-tax Act relating to appeals apply, so far as may be, to such appeals.</description>
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