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    <title>2023 (4) TMI 1379 - ITAT PUNE</title>
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    <description>The Tribunal dismissed all six appeals filed by the Assessee due to the absence of an order under section 200A, which rendered the appeals infructuous and not maintainable. The appeals, based on recovery letters and justification reports, were not considered appealable orders under section 246A of the Income Tax Act. Consequently, the Tribunal upheld the Commissioner&#039;s decision to dismiss the appeals, as the necessary order under section 200A was not provided, precluding any discussion on the merits of the case. The decisions applied consistently across all related appeals.</description>
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      <title>2023 (4) TMI 1379 - ITAT PUNE</title>
      <link>https://www.taxtmi.com/caselaws?id=459136</link>
      <description>The Tribunal dismissed all six appeals filed by the Assessee due to the absence of an order under section 200A, which rendered the appeals infructuous and not maintainable. The appeals, based on recovery letters and justification reports, were not considered appealable orders under section 246A of the Income Tax Act. Consequently, the Tribunal upheld the Commissioner&#039;s decision to dismiss the appeals, as the necessary order under section 200A was not provided, precluding any discussion on the merits of the case. The decisions applied consistently across all related appeals.</description>
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