Appeal to Appellate Tribunal

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Full Text of the Document

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....; (2) The Commissioner of Income-tax may, if he objects to any order passed by the Commissioner of Income-tax (Appeals) under section 119, direct the Assessing Officer to appeal to the Appellate Tribunal against such order.           (3) An appeal under sub-section (1) or sub-section (2) shall be filed within sixty days from the date on which the ord....