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    <description>The Tribunal allowed all appeals of the assessee and dismissed the cross-objections of the assessee as well as the appeals of the Department. The Tribunal remitted the issue of limitation back to the CIT(A) for a proper review due to the violation of natural justice principles. The decision was made for substantial justice, pending the resolution of the limitation issue, which impacted other grounds. This uniform decision for statistical purposes was based on the commonality of facts across all appeals and cross-objections.</description>
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