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    <title>2013 (9) TMI 3 - ITAT MUMBAI</title>
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    <description>The appeal filed by the assessee was dismissed by the Tribunal on the grounds of maintainability. The Tribunal held that the assessee was not considered &quot;aggrieved&quot; by the order of the CIT(A) as it did not result in any tax liability for the assessee. Therefore, the appeal was deemed not maintainable under section 253(1) of the Act, and the Tribunal did not address the substantive issues raised in the appeal.</description>
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      <description>The appeal filed by the assessee was dismissed by the Tribunal on the grounds of maintainability. The Tribunal held that the assessee was not considered &quot;aggrieved&quot; by the order of the CIT(A) as it did not result in any tax liability for the assessee. Therefore, the appeal was deemed not maintainable under section 253(1) of the Act, and the Tribunal did not address the substantive issues raised in the appeal.</description>
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      <pubDate>Wed, 03 Jul 2013 00:00:00 +0530</pubDate>
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