Right of Appellant to Take Assistance of legal Practitioner or Chartered Accountant and of Government, to Appoint Presenting Officers
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....erring an appeal to the ^1[Special Director (Appeals)] under this Act may either appear in person or take the assistance of a legal practitioner or a chartered accountant of his choice to present his case before the ^2[Special Director (Appeals)] (2) The Central Government may authorise one or more legal practitioners or chartered accountants or any of its officers to act as presenting officers....
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