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    <title>2003 (6) TMI 172 - ITAT CALCUTTA</title>
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    <description>The Tribunal upheld the requirement for the assessee to pay the balance fee based on the original order passed by the Assessing Officer. The decision was based on the interpretation of section 253(6) of the Act, which dictates the levy of appellate fees according to the total income computed by the Assessing Officer. The Tribunal clarified that the fee should be calculated based on the income determined by the Assessing Officer as per the statutory provisions, directing the assessee to settle the balance fee within a month for the appeal to proceed to a hearing.</description>
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    <pubDate>Tue, 03 Jun 2003 00:00:00 +0530</pubDate>
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      <title>2003 (6) TMI 172 - ITAT CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=59774</link>
      <description>The Tribunal upheld the requirement for the assessee to pay the balance fee based on the original order passed by the Assessing Officer. The decision was based on the interpretation of section 253(6) of the Act, which dictates the levy of appellate fees according to the total income computed by the Assessing Officer. The Tribunal clarified that the fee should be calculated based on the income determined by the Assessing Officer as per the statutory provisions, directing the assessee to settle the balance fee within a month for the appeal to proceed to a hearing.</description>
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      <pubDate>Tue, 03 Jun 2003 00:00:00 +0530</pubDate>
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