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    <description>The appeal filed by the assessee was partly allowed, with several issues restored to the Assessing Officer for further verification and substantiation. The Tribunal emphasized the need for justice and provided the assessee with additional opportunities to present evidence and reconcile discrepancies. The Tribunal dismissed the levy of interest under sections 234B and 234C as mandatory and consequential.</description>
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      <description>The appeal filed by the assessee was partly allowed, with several issues restored to the Assessing Officer for further verification and substantiation. The Tribunal emphasized the need for justice and provided the assessee with additional opportunities to present evidence and reconcile discrepancies. The Tribunal dismissed the levy of interest under sections 234B and 234C as mandatory and consequential.</description>
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