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Literature of Rule 146a

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(Querist)
19 November 2019 Dear Experts for appeal CIT 1
how to follow rule 146a of income tax, what process doing for this content, please provide me any format, drafting for this.
Advance Thanking you.
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Aashok Kumar Sharma online

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Aashok Kumar Sharma online (Expert)
27 May 2020 https://www.cbic.gov.in/htdocs-cbec/customs/cs-act/cs-act-ch17-revised
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