Entity Challenges Non-Appealable Tax Deduction Order; Tribunal's Decision Deemed Flawed, Sent Back to ITAT for Review.

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....Appeal by a person denying liability to deduct tax - appealable orders - Tribunal held that said appeal before the Commissioner of Income Tax [Appeals] was not maintainable u/s. 246, 246A of the Act. - Section 248 - Order by the Tribunal suffers from infirmity and is per incurium - matter restored before ITAT.....