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    <description>The ITAT dismissed the appeal in ITA No. 98/H/16 concerning the delay condonation issue, finding the delay explanation provided by the assessee not bona fide. In ITA No. 513/H/17, the ITAT partially allowed the appeal related to the assessment of unexplained investment in gold and silver articles, directing the AO to give additional credit for gold brought by the assessee&#039;s son and daughter-in-law from the USA and providing guidance on interest charges under sections 234A, 234B, and 234C.</description>
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