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    <title>1995 (1) TMI 125 - ITAT DELHI</title>
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    <description>The appeal before ITAT was found maintainable despite being challenged on grounds of the order falling under section 249(4). The Tribunal established that such orders are appealable under section 250, distinguishing them from cases with interim orders. Regarding the default under section 249(4) by the assessee, the Tribunal ruled in favor of the appellant, noting their prompt request for seized cash adjustment against tax liability. The delay in adjustment was not attributed to the appellant, and the Tribunal directed a fresh disposal of the appeal on merits, deeming the CIT(A) unjustified in finding a default.</description>
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      <title>1995 (1) TMI 125 - ITAT DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=62561</link>
      <description>The appeal before ITAT was found maintainable despite being challenged on grounds of the order falling under section 249(4). The Tribunal established that such orders are appealable under section 250, distinguishing them from cases with interim orders. Regarding the default under section 249(4) by the assessee, the Tribunal ruled in favor of the appellant, noting their prompt request for seized cash adjustment against tax liability. The delay in adjustment was not attributed to the appellant, and the Tribunal directed a fresh disposal of the appeal on merits, deeming the CIT(A) unjustified in finding a default.</description>
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      <pubDate>Thu, 19 Jan 1995 00:00:00 +0530</pubDate>
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