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Appeals to Appellate Tribunal
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.... order passed by a Commissioner of Income-tax (Appeals) under section 107 may appeal to the Appellate Tribunal against such order. (2) The Commissioner of Income-tax may, if he objects to any order ....
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....) Every appeal under sub-section (1) or sub-section (2) shall be in the prescribed form and shall be verified in the prescribed manner and in the case of an appeal filed under sub-section (1) shall be....
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