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[Cites 0, Cited by 0] [Section 130] [Entire Act]

Union of India - Subsection

Section 130(2) in Finance Act, 2013

(2)The Commissioner of Income-tax may, if he objects to any order passed by the Commissioner of Income-tax (Appeals) under section 129, direct the Assessing Officer to appeal to the Appellate Tribunal against such order.