Appeals to Commissioner of Income-tax (Appeals)

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..... tax (Appeals).- (1) Any assessee aggrieved by any assessment order passed by the Assessing Officer under section 102 or any order under section 103, or denying his liability to be assessed under this .....

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..... en filed under the provisions of sub-section (1), the provisions of sections 249 to 251 of the Income-tax Act, 1961 (43 of 1961), shall, as far as may be, apply. - - statute, statutory provisions le .....

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