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    <title>2014 (3) TMI 958 - ITAT DELHI</title>
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    <description>The Tribunal partially allowed the appeal by remanding the main issue of unexplained deposits for computing peak credit. The consequential issue of interest charges under sections 234A and 234B was also remanded for reconsideration. The Tribunal emphasized the need for the Assessing Officer to provide the appellant with a fair opportunity to be heard during the reassessment process.</description>
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      <description>The Tribunal partially allowed the appeal by remanding the main issue of unexplained deposits for computing peak credit. The consequential issue of interest charges under sections 234A and 234B was also remanded for reconsideration. The Tribunal emphasized the need for the Assessing Officer to provide the appellant with a fair opportunity to be heard during the reassessment process.</description>
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