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    <description>The Tribunal upheld the additions and disallowances made by the Assessing Officer and CIT(A) for the assessment years 1995-96 and 1996-97. However, for the assessment year 1994-95, the Tribunal partially allowed the appeal, providing partial relief on the disallowance of interest. The Tribunal rejected the contention regarding the jurisdiction of the Assessing Officer in the absence of an order under section 127.</description>
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