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    <description>The Tribunal allowed the appeal filed by the assessee and dismissed the appeal of the AO. It held that the rectification proceedings and the resultant withdrawal of interest were not in accordance with the provisions of the Act.</description>
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      <description>The Tribunal allowed the appeal filed by the assessee and dismissed the appeal of the AO. It held that the rectification proceedings and the resultant withdrawal of interest were not in accordance with the provisions of the Act.</description>
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