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    <title>1991 (12) TMI 95 - ITAT CALCUTTA-A</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal, dismissing the departmental appeal and confirming the CIT (Appeals) decisions on the deletion of various additions. The Tribunal directed the CIT (Appeals) to re-examine the levy of interest under Section 217 of the Income-tax Act, 1961, providing a reasonable opportunity to both the assessee and the ITO for fresh disposal in accordance with the law.</description>
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