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2022 (10) TMI 1191 - ITAT MUMBAIMaintainability of appeal before ITAT against order passed u/s 119(2) - HELD THAT:- As we found the contentions of the Revenue tenable that no appeal against the order passed u/s 119(2)(b) can be heard by ITAT, if any assessee files such appeal before the ITAT against the order of Commissioner passed u/s 119(2)(b) is not admissible and even if admitted, ITAT is not empowered by virtue of section 253 to decide the matter. We further observed against such type of orders i.e. order passed u/s 119(2)(b) can be appealed directly to the Secretary, CBDT or can be challenged through Writ before the Hon’ble Jurisdictional High Court. In view of above earlier order passed by ITAT is beyond its Jurisdiction, hence, appeal of the assessee is rejected treating the same as infructuous.
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