Appeal to Appellate Tribunal.

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..... er made by a Commissioner of Income-tax (Appeals) under section 116 may appeal to the Appellate Tribunal against such order. (2) The Commissioner of Income-tax may, if he objects to any order passed .....

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..... eal under sub-section (1) or sub-section (2) shall be in such form and verified in such manner as may be prescribed and, in the case of an appeal filed under subsection (1), shall be accompanied by a .....

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