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    <title>2000 (9) TMI 216 - ITAT DELHI-B</title>
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    <description>The Tribunal allowed the appeal filed by the assessee, holding that the AO wrongly assumed jurisdiction under section 154 of the IT Act. The order passed by the CIT(A) confirming the AO&#039;s order under section 154 was reversed. The additional grounds regarding interest under section 234B were admitted but not adjudicated due to the vacated order.</description>
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      <description>The Tribunal allowed the appeal filed by the assessee, holding that the AO wrongly assumed jurisdiction under section 154 of the IT Act. The order passed by the CIT(A) confirming the AO&#039;s order under section 154 was reversed. The additional grounds regarding interest under section 234B were admitted but not adjudicated due to the vacated order.</description>
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