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    <description>The High Court allowed the appeal, remanding the matter to the Income Tax Officer for fresh consideration and disposal, emphasizing verification of the appellant&#039;s explanation and prohibiting the levy of interest due to the absence of delay on the appellant&#039;s part.</description>
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      <description>The High Court allowed the appeal, remanding the matter to the Income Tax Officer for fresh consideration and disposal, emphasizing verification of the appellant&#039;s explanation and prohibiting the levy of interest due to the absence of delay on the appellant&#039;s part.</description>
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