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    <title>2023 (2) TMI 699 - ITAT RAJKOT</title>
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    <description>The appeals filed by the assessee for A.Y. 2016-17 against the Chief Commissioner of Income Tax (TDS) CCIT, TDS, Ahmedabad, regarding waiver of interest under various sections of the Income Tax Act, 1961 were dismissed by ITAT due to lack of maintainability under section 253. The ITAT held that the specific orders appealable to the Tribunal did not include the orders issued by the CCIT (TDS). Therefore, the appeals were deemed not maintainable and were dismissed accordingly.</description>
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      <description>The appeals filed by the assessee for A.Y. 2016-17 against the Chief Commissioner of Income Tax (TDS) CCIT, TDS, Ahmedabad, regarding waiver of interest under various sections of the Income Tax Act, 1961 were dismissed by ITAT due to lack of maintainability under section 253. The ITAT held that the specific orders appealable to the Tribunal did not include the orders issued by the CCIT (TDS). Therefore, the appeals were deemed not maintainable and were dismissed accordingly.</description>
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