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    <title>2014 (10) TMI 588 - ALLAHABAD HIGH COURT</title>
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    <description>The Court allowed the appeal filed by the assessee for statistical purposes after modifying the Tribunal&#039;s order. The Court directed the first appellate authority to promptly reexamine the issues related to specific additions for assessment years 1990-91 to 1993-94, emphasizing the need for a timely decision and proper examination of evidence. The Court did not address the application of res judicata principles or the treatment of interest charges, as the matter was remanded for reexamination by the first appellate authority.</description>
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      <description>The Court allowed the appeal filed by the assessee for statistical purposes after modifying the Tribunal&#039;s order. The Court directed the first appellate authority to promptly reexamine the issues related to specific additions for assessment years 1990-91 to 1993-94, emphasizing the need for a timely decision and proper examination of evidence. The Court did not address the application of res judicata principles or the treatment of interest charges, as the matter was remanded for reexamination by the first appellate authority.</description>
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