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    <title>2022 (9) TMI 245 - ITAT BANGALORE</title>
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    <description>The Tribunal remanded various issues back to the Commissioner of Income Tax (Appeals) for further consideration, including the levy of interest under section 234D, rectification of interest, applicability of section 234B(3) retrospectively, and consideration of objections raised by the assessee. The Tribunal directed a comprehensive assessment of these matters in conjunction with the pending quantum appeal, ensuring a thorough review of the legal aspects involved in the case.</description>
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      <description>The Tribunal remanded various issues back to the Commissioner of Income Tax (Appeals) for further consideration, including the levy of interest under section 234D, rectification of interest, applicability of section 234B(3) retrospectively, and consideration of objections raised by the assessee. The Tribunal directed a comprehensive assessment of these matters in conjunction with the pending quantum appeal, ensuring a thorough review of the legal aspects involved in the case.</description>
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