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    <title>2005 (3) TMI 45 - MADHYA PRADESH High Court</title>
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    <description>The High Court of Madhya Pradesh allowed the appeal filed by the Revenue (Commissioner of Income-tax) under section 260A of the Income-tax Act against the order of the Income-tax Appellate Tribunal. The court remanded the case to the Tribunal for a fresh decision regarding the charging of interest under section 234B, emphasizing the importance of a detailed analysis of the facts and applicable provisions. The court highlighted the need for a proper consideration of the issue within six months, without delving into the merits of the case itself.</description>
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