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    <title>1986 (12) TMI 84 - ITAT DELHI-E</title>
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    <description>The Tribunal allowed the appeal for statistical purposes, directing the Commissioner of Income Tax (Appeals) to re-examine the issue of interest withdrawal under Section 244(1A) and issue a detailed speaking order. The Tribunal emphasized the need for a justified decision regarding the withdrawal of interest and instructed a fresh consideration of the matter in accordance with the law, without expressing a final opinion on the legal or factual positions.</description>
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