TDS statement processing appeals lie with the jurisdictional appellate authority, while the jurisdictional Assessing Officer handles appellate implementation.

Appeals concerning processing of tax deducted at source statements by the Centralised Processing Cell lie before the jurisdictional Commissioner of Income-tax (Appeals) for the Assessing Officer having jurisdiction over the deductor. That Assessing Officer must furnish remand and other reports required for appellate proceedings and pass any order needed to give effect to the appellate order.

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