Appeal to Commissioner of Income-tax (Appeals)

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....n order imposing penalty under this Chapter, may appeal to the Commissioner of Income-tax (Appeals) within a period of thirty days from the date of receipt of the order of the Assessing Officer. (2) ....

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.... Income-tax (Appeals) when the assessee denies has liability to be assessed under this Chapter or against any order passed under clause or clause by an Assessing Officer. This clause also contains pro....