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2013 (9) TMI 3 - AT - Income TaxAppeal before ITAT - Person aggrieved - Taxability of import freight - profit derived from the operation of ships in international traffic - Whether any income has been assessed in the hands of the partnership firm - Exemption on account of income received in India from the operation of ships - Interpretation of assessee aggrieved - Held that:- 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. As already discussed by us there is no tax payable by the assessee in the present case as a result of the impugned order passed by the ld. CIT(A) even as a partner of the firm as the said order of the ld. CIT(A) has not given rise to any tax liability of the partnership firm - Decided against assessee.
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