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    <title>2003 (8) TMI 160 - ITAT AMRITSAR</title>
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    <description>The Tribunal dismissed the appeal, upholding the jurisdiction of the Dy. CIT(A) to entertain appeals under Section 244. It also affirmed the withdrawal of interest under Section 244(1A) by the AO based on subsequent appellate orders. The decision aligned with precedents from the Calcutta and Punjab &amp;amp; Haryana High Courts, supporting the adjustment of interest in accordance with final appeal outcomes. The general grounds raised by the assessee did not impact the overall outcome of the case.</description>
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      <title>2003 (8) TMI 160 - ITAT AMRITSAR</title>
      <link>https://www.taxtmi.com/caselaws?id=57281</link>
      <description>The Tribunal dismissed the appeal, upholding the jurisdiction of the Dy. CIT(A) to entertain appeals under Section 244. It also affirmed the withdrawal of interest under Section 244(1A) by the AO based on subsequent appellate orders. The decision aligned with precedents from the Calcutta and Punjab &amp;amp; Haryana High Courts, supporting the adjustment of interest in accordance with final appeal outcomes. The general grounds raised by the assessee did not impact the overall outcome of the case.</description>
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      <pubDate>Fri, 01 Aug 2003 00:00:00 +0530</pubDate>
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