Appeal to Appellate Tribunal.

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Full Text of the Document

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....any order passed by the Commissioner of Income-tax (Appeals) under section 174, 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 order sought to be appealed against is received by the 2[assessee or e-commerce operator] or by the Commissioner of Inc....