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    <description>The ITAT allowed the appeal of the assessee, ruling that the order under section 154 was not sustainable due to procedural irregularities and lack of merit. The ITAT stressed the importance of adhering to correct procedures and granting the assessee a chance to present their case, particularly in matters concerning the potential exclusion of interest under section 244A.</description>
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      <description>The ITAT allowed the appeal of the assessee, ruling that the order under section 154 was not sustainable due to procedural irregularities and lack of merit. The ITAT stressed the importance of adhering to correct procedures and granting the assessee a chance to present their case, particularly in matters concerning the potential exclusion of interest under section 244A.</description>
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