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    <description>The appeal of the Revenue was allowed for statistical purposes, and the case was remanded to the Assessing Officer (AO) for further examination and decision in accordance with the law. The Tribunal emphasized the need for due opportunity of being heard to be provided to the assessee.</description>
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      <description>The appeal of the Revenue was allowed for statistical purposes, and the case was remanded to the Assessing Officer (AO) for further examination and decision in accordance with the law. The Tribunal emphasized the need for due opportunity of being heard to be provided to the assessee.</description>
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