Appeals to Appellate Tribunal

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....rder. (2) The Commissioner may, if he objects to any order passed by the [Commissioner (Appeals)] under any provision of this Act, direct the [Assessing] Officer to appeal to the Appellate Tribunal against the order. (3) Every appeal under sub-section (1) or sub-section (2) shall be filed within sixty days of the date on which the order sought to be appealed against is communicated to the as....

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....dum of cross-objections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4), if it is satisfied that there was sufficient cause for not presenting it within that period.  (6) An appeal to the Appellate Tribunal shall be in the pre­scribed form and shall be verified in the prescribed manner and, shall, except in the case of an appeal referred to in ....