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    <description>The Tribunal dismissed the appeal as non-maintainable before it, directing the assessee to file an appeal before the Commissioner of Income Tax (Appeals) (CIT(A)). The Tribunal emphasized the importance of pursuing statutory remedies before the appropriate authority as provided under the Act. It also noted that the assessee could seek constitutional remedies before the High Court if necessary.</description>
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      <description>The Tribunal dismissed the appeal as non-maintainable before it, directing the assessee to file an appeal before the Commissioner of Income Tax (Appeals) (CIT(A)). The Tribunal emphasized the importance of pursuing statutory remedies before the appropriate authority as provided under the Act. It also noted that the assessee could seek constitutional remedies before the High Court if necessary.</description>
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