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Procedure for filing appeal [Rules 45]
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....e. The entire set is called as memorandum of appeal which includes - * statement of facts * the grounds of appeal * copy of the order appealed against and the notice of demand in original, if any. * Where appeal is filed against the penalty order under section 271(1)(c), assessment order is also required to be furnished along with the appeal. Procedure for filing of appeal to be specified....
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