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    <description>The appeal was partly allowed, with several issues restored to the AO for fresh examination and adjudication after affording the assessee an opportunity of being heard. The addition of Rs. 1,73,000 was deleted, and the interest charged under Section 139(8) was also deleted.</description>
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      <description>The appeal was partly allowed, with several issues restored to the AO for fresh examination and adjudication after affording the assessee an opportunity of being heard. The addition of Rs. 1,73,000 was deleted, and the interest charged under Section 139(8) was also deleted.</description>
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