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Indian Income Tax Act, 2025   Chapter XVIII ‐ A‐2   Appeals, Revision and Alternate Dispute Resolutions Appeals ‐ Appeals to Appellate Tribunal   Section No. Particulars IT Act, 1961 Section No. if any 361   Appellate Tribunal 252 362   Appeals to Appellate Tribunal 253 363   Orders of Appellate Tribunal 254 364   Procedure of Appellate Tribunal 255 BACK