Procedure on receipt of application

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....to call upon them to furnish the relevant records:      Provided that such records shall, as soon as possible, be returned to the assessing authority or such State Government concerned, as the case may be].       (2) The Authority shall adjudicate and decide upon the appeal filed against an order of the ^2[highest appellate authority].  &n....

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....r made under sub-section (3) shall be sent to the ^5[appellant, assessing authority, respondent and highest appellate authority of the State Government concerned].       -------------------------- Notes:- 1. Substituted vide Finance Act, 2003 for "assessing authority concerned and to call upon it to furnish the relevant records: PROVIDED that such records shall,....