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    <title>2005 (12) TMI 255 - ITAT MADRAS-D</title>
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    <description>The Tribunal held that no appeal lies against the order of the Assessing Officer refusing to grant interest on the refund of waived interest under sections 234A, 234B, and 234C of the Income-tax Act, 1961. The Tribunal set aside the order of the CIT (Appeals), allowing the Revenue&#039;s appeal. The assessee was advised to seek remedy through an application to the appropriate authorities for any entitlement to interest on the refund of waived interest.</description>
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      <description>The Tribunal held that no appeal lies against the order of the Assessing Officer refusing to grant interest on the refund of waived interest under sections 234A, 234B, and 234C of the Income-tax Act, 1961. The Tribunal set aside the order of the CIT (Appeals), allowing the Revenue&#039;s appeal. The assessee was advised to seek remedy through an application to the appropriate authorities for any entitlement to interest on the refund of waived interest.</description>
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