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    <title>2002 (4) TMI 221 - ITAT DELHI-A</title>
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    <description>The Tribunal dismissed both appeals of the assessee, upholding the actions of the CIT(A) and the Assessing Officer. It concluded that the taxes paid in August 1987 were considered paid towards the regular assessment on 18-3-1991, justifying the interest granted from that date. Additionally, it found the application under section 154 to be without jurisdiction and deemed the appeal not maintainable.</description>
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      <description>The Tribunal dismissed both appeals of the assessee, upholding the actions of the CIT(A) and the Assessing Officer. It concluded that the taxes paid in August 1987 were considered paid towards the regular assessment on 18-3-1991, justifying the interest granted from that date. Additionally, it found the application under section 154 to be without jurisdiction and deemed the appeal not maintainable.</description>
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