Appeals to the Commissioner (Appeals).

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Full Text of the Document

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.... to the amount allowed by the Assessing Officer by way of any relief under any provision of this Act, or to any refusal by the Assessing Officer to grant relief or to an order of rectifi­cation having the effect of enhancing the assessment or reducing the refund, or to an order refusing to allow the claim made by the assessee for a rectification under section 17, may appeal to the Commissioner....