When in the opinion of the CIT (A) the appeals are not maintainable against the order u/s 200A and the...

When in the opinion of the CIT (A) the appeals are not maintainable against the order u/s 200A and the appeals have been dismissed by him as not maintainable, there is no question of giving effect to the order of CIT (A) that A.O.should give appeal effect to these orders within two months of the receipt of the order. - AT .....

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