Appeal to Appellate Tribunal

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..... an order made by a Commissioner of Income-tax (Appeals) under section 119 may appeal to the Appellate Tribunal against such order. ( 2 ) The Commissioner of Income-tax may, if he objects to any order .....

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..... 4 ) An appeal 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 sub-section ( 1 ), it shall .....

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