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    <description>The Tribunal allowed the appeal, setting aside the CIT (A)&#039;s decision, advising the assessee to approach the proper forum for relief under section 244A. It emphasized that jurisdictional authorities should independently decide on such matters, unaffected by previous findings, as the original jurisdiction to entertain the application for interest on refund was flawed, rendering subsequent proceedings null and void.</description>
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      <description>The Tribunal allowed the appeal, setting aside the CIT (A)&#039;s decision, advising the assessee to approach the proper forum for relief under section 244A. It emphasized that jurisdictional authorities should independently decide on such matters, unaffected by previous findings, as the original jurisdiction to entertain the application for interest on refund was flawed, rendering subsequent proceedings null and void.</description>
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