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    <description>The Tribunal held that the CIT(A) was not justified in refusing to admit the additional grounds raised by the assessee during appellate proceedings. The case was remanded to the CIT(A) with a direction to admit the additional grounds and decide them on their merits. As a result, the appeal of the assessee was treated as allowed, and the case was sent back to the CIT(A) for further consideration.</description>
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      <description>The Tribunal held that the CIT(A) was not justified in refusing to admit the additional grounds raised by the assessee during appellate proceedings. The case was remanded to the CIT(A) with a direction to admit the additional grounds and decide them on their merits. As a result, the appeal of the assessee was treated as allowed, and the case was sent back to the CIT(A) for further consideration.</description>
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