Appeals to Commissioner of Income-tax (Appeals)

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..... .- (1) Any assessee aggrieved by any assessment order passed by the Assessing Officer under section 99 or any order under section 100, or denying his liability to be assessed under this Chapter, or .....

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..... 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 legislati .....

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