Appeal to Commissioner of Income-tax (Appeals)

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....ieved by any assessment order made by the Assessing Officer under section 111 or any order under section 112, or denying his liability to be assessed under this Chapter, or by an order imposing penalt....

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....ons of sections 249 to 251 of the Income-tax Act, 1961 (43 of 1961) shall, as far as may be, apply to such appeal. - Clause 119 of the Bill provides for an appeal to the Commissioner of Income-tax ....