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2010 (12) TMI 828 - ITAT, AHMEDABADInterest on refund u/s 244A - Merely because the AO passed the order u/s 154 of the IT Act would not make it appeallable before the learned CIT(A) u/s 246A of the IT Act - The claim of interest simpliciter is not appeallable order before the learned CIT(A) as per section 246A of the IT Act - The crux of the matter shall have be seen in entirety and quoting wrong provisions of law would make it appeallable order before the learned CIT(A) - The provisions of section 244A (2) are specific and on such a matter on issue the point shall have to be decided by the CCIT or CIT whose decision thereof shall be final - Hence, the appeal of the assessee is dismissed.
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