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    <title>2021 (1) TMI 36 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the appeal of the assessee against the order of the Ld. Commissioner of Income Tax (Appeals) regarding the dismissal of the appeal against the rectification order dated 28.07.2015. However, the Tribunal granted liberty to file an appeal against the initial rectification order dated 19.02.2015, emphasizing the importance of the right to appeal in addressing grievances related to disallowances not sustainable in law and on facts.</description>
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