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Appeal

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....<br>^1[Appeal &nbsp;&nbsp;&nbsp;&nbsp; 8. (1) Where a statement of tax deducted at source is processed at the Cell, the appeal proceedings relating to the processing of the statement shall lie with....

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....t the remand report and any other report to be furnished before the Commissioner of Income-tax (Appeals) and an order, if any, giving effect to appellate order shall be passed by such Assessing Office....