Discrepancy in Rule 108: Manual vs. Online Filing of Tax Assessment Appeals Raises Key Questions.

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....Requirement of filing appeal on online mode or in any other way - Assessment Order copies were received manually - apparently there is a discrepancy between Rule 108(1) and (2) with regard to the manner of filing the appeal and other documents. In view of the discrepancy, the benefit must go to the subject as it is a tax law. - HC....