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    <description>Appeals against processing of TDS statements under the Centralised Processing Scheme, 2013, lie with the Commissioner of Income-tax (Appeals) having jurisdiction over the Assessing Officer of the deductor, and references from the Cell to the Commissioner mean that jurisdictional Commissioner; the jurisdictional Assessing Officer must submit remand and other reports to the Commissioner and pass any order required to give effect to appellate directions.</description>
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      <description>Appeals against processing of TDS statements under the Centralised Processing Scheme, 2013, lie with the Commissioner of Income-tax (Appeals) having jurisdiction over the Assessing Officer of the deductor, and references from the Cell to the Commissioner mean that jurisdictional Commissioner; the jurisdictional Assessing Officer must submit remand and other reports to the Commissioner and pass any order required to give effect to appellate directions.</description>
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