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    <description>The appeal was dismissed, with the Tribunal confirming the impugned orders but directing the Income Tax Officer (ITO) to rectify the assessment order in accordance with the Supreme Court&#039;s decision on the constitutional validity of the amendments to sections 80J and 35. The Third Member emphasized the importance of consistency and following established procedures to ensure justice and efficiency in the judicial process.</description>
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      <description>The appeal was dismissed, with the Tribunal confirming the impugned orders but directing the Income Tax Officer (ITO) to rectify the assessment order in accordance with the Supreme Court&#039;s decision on the constitutional validity of the amendments to sections 80J and 35. The Third Member emphasized the importance of consistency and following established procedures to ensure justice and efficiency in the judicial process.</description>
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