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    <description>The Tribunal partly allowed the appeals, setting aside the CIT(A)&#039;s orders on non-compliance with Section 249(4)(a) but upheld the dismissal of appeals due to filing delay. Specific findings on interest levy under Sections 234A, 234B, and 234C, and validity of prima facie adjustments under Section 143(1)(a) were not recorded due to appeal dismissal on delay grounds.</description>
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      <description>The Tribunal partly allowed the appeals, setting aside the CIT(A)&#039;s orders on non-compliance with Section 249(4)(a) but upheld the dismissal of appeals due to filing delay. Specific findings on interest levy under Sections 234A, 234B, and 234C, and validity of prima facie adjustments under Section 143(1)(a) were not recorded due to appeal dismissal on delay grounds.</description>
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