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1999 (10) TMI 93 - AT - Income TaxExtract: ....... by the order of the Assessing Officer, the assessee s right of appeal is before the CIT (Appeals) and not before the Tribunal. Hence as already held, in view of the decision in Princess Sarala Kumari, we have to hold that this appeal is not maintainable. 11. The appeal filed by the assessee before the Tribunal is thus rejected as not maintainable.
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