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    <title>2001 (7) TMI 291 - ITAT JODHPUR</title>
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    <description>The appeals by the assessee were allowed as the Tribunal found in their favor on the common issues raised, which were previously decided in their favor for the assessment year 1990-91. The Tribunal directed the Assessing Officer to delete the additions made and granted relief from the levy of interest under section 220(2). The Tribunal distinguished the cited decision by the Hon&#039;ble Rajasthan High Court, emphasizing the limited scope in cases challenging the CIT(A)&#039;s action on merits. The appeals were allowed in favor of the assessee.</description>
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      <title>2001 (7) TMI 291 - ITAT JODHPUR</title>
      <link>https://www.taxtmi.com/caselaws?id=68541</link>
      <description>The appeals by the assessee were allowed as the Tribunal found in their favor on the common issues raised, which were previously decided in their favor for the assessment year 1990-91. The Tribunal directed the Assessing Officer to delete the additions made and granted relief from the levy of interest under section 220(2). The Tribunal distinguished the cited decision by the Hon&#039;ble Rajasthan High Court, emphasizing the limited scope in cases challenging the CIT(A)&#039;s action on merits. The appeals were allowed in favor of the assessee.</description>
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