Appeal to Appellate Tribunal.
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....p; 117. (1) An assessee aggrieved by an order made by a Commissioner of Income-tax (Appeals) under section 116 may appeal to the Appellate Tribunal against such order.....
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....ssessee or by the Commissioner of Income-tax, as the case may be. (4) An appeal under sub-section (1) or sub-section (2) shall be in such form and verified in such manner as may be prescribed and, ....


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