Appeal to Appellate Tribunal

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..... sioner of Income-tax (Appeals) under section 119, direct the Assessing Officer to appeal to the Appellate Tribunal against such order. ( 3 ) An appeal under sub-section ( 1 ) or sub-section ( 2 ) shall be filed within sixty days from the date on which the order sought to be appealed against is received by the assessee or by the Commissioner of Income-tax, as the case may be. ( 4 ) An appeal under .....

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