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    <title>2019 (4) TMI 44 - ITAT JAIPUR</title>
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    <description>The Accountant Member reviewed appeals against orders of CIT(A) for various assessment years under Sections 201(1) and 201(1A) of the Income Tax Act, 1961. The appeals were initially dismissed due to filing delays by a government bank, which had failed to deduct TDS on interest payments. The Accountant Member found valid reasons for the delay and condoned it, citing the interest of substantial justice. The matter was remanded for fresh consideration, and the appeals were allowed in part for statistical purposes.</description>
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      <description>The Accountant Member reviewed appeals against orders of CIT(A) for various assessment years under Sections 201(1) and 201(1A) of the Income Tax Act, 1961. The appeals were initially dismissed due to filing delays by a government bank, which had failed to deduct TDS on interest payments. The Accountant Member found valid reasons for the delay and condoned it, citing the interest of substantial justice. The matter was remanded for fresh consideration, and the appeals were allowed in part for statistical purposes.</description>
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