Insertion of new section 28KA-Appeal.

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....section shall be inserted with effect from such date as the Central Government may, by notification, appoint, namely:- Appeal.  "28KA. (1) Any officer authorised by the Board, by noti....

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....in the period so specified, it may allow a further period of thirty days for filing such appeal. (2) The provisions of section 28-I and 28J shall, mutatis mutandis, apply to the appeal under ....