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    <description>Form 115 is the prescribed memorandum of appeal for filing an appeal before the Income-tax Appellate Tribunal against specified orders under the Income-tax Act and Rules. It may be filed by an aggrieved assessee or by the Income-tax Department, and must be presented before the Tribunal having jurisdiction over the case. The form requires particulars of the parties, appeal details, disputed amount, grounds of appeal, fee payment, supporting documents, signature and verification, and it is not revisable after filing.</description>
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