Appeal to Commissioner (Appeals)

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..... issioner (Appeals) 183. (1) An aggrieved assessee may appeal to the Commissioner (Appeals) against the following:- (a) any order passed by any income-tax authority below the rank of the Commissioner; .....

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..... Government. (3) No appeal shall lie under this section against the following orders, namely:- (a) an interim order passed by an income-tax authority in any proceedings under this Code; (b) an order pa .....

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