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    <description>The Tribunal allowed the appeal for statistical purposes, directing the Commissioner of Income Tax (Appeals) to reassess the disputed issues and provide the appellant with a fair opportunity to present their case. The decision highlighted discrepancies in the assessment process and the lack of evidence supporting the estimated addition, leading to a procedural victory for the appellant pending a fresh decision by the Commissioner of Income Tax (Appeals).</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, directing the Commissioner of Income Tax (Appeals) to reassess the disputed issues and provide the appellant with a fair opportunity to present their case. The decision highlighted discrepancies in the assessment process and the lack of evidence supporting the estimated addition, leading to a procedural victory for the appellant pending a fresh decision by the Commissioner of Income Tax (Appeals).</description>
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