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    <title>1980 (9) TMI 127 - ITAT MADRAS</title>
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    <description>The Tribunal remanded the appeals back to the Asstt. Commr. of Agrl. IT for proper verification of accounts before disposal. The appellants&#039; appeals were dismissed due to discrepancies in account production, emphasizing compliance with assessment procedures under sections 17(3) and 17(4) of the Act. The Tribunal ordered a refund of institution fees, stressing the significance of accurate assessment processes and the need for thorough verification of accounts.</description>
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