"Assessee Aggrieved" in Section 253(1) Defined: ITAT Dismisses Appeal Due to No Tax Liability on Assessee.

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....Appeal before ITAT - the term assessee aggrieved used in section 253(1) being a person competent to file an appeal before the Tribunal is the person who is an aggrieved party liable to pay tax in terms of the order against which the appeal is to be preferred - there is no tax payable by the assessee in the present case - appeal dismissed - AT....