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    <title>2021 (9) TMI 748 - ITAT DELHI</title>
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    <description>The appeals by the assessee against the order of the Commissioner of Income Tax (Appeals) for assessment years 2017-18 and 2018-19 were allowed for statistical purposes. The Income Tax Appellate Tribunal (ITAT) directed the assessing officer to delete certain disallowances where double additions were made and set aside other disallowances for further verification to reconcile inconsistencies in the filing of returns. In the case of assessment year 2018-19, the ITAT instructed the appellant to provide clarification to the assessing officer regarding a discrepancy in the disallowance made by the Central Processing Center (CPC).</description>
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