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    <description>The Tribunal acknowledged concerns of bias and directed the case to be reconsidered by the Dispute Resolution Panel without the jurisdictional Commissioner. It ordered a fresh examination by the Assessing Officer on remuneration and cross-examination issues, emphasizing natural justice principles. The appeal was allowed for statistical purposes, setting aside previous orders and restoring assessment to the Assessing Officer for a comprehensive reevaluation, ensuring all relevant aspects are properly considered.</description>
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      <description>The Tribunal acknowledged concerns of bias and directed the case to be reconsidered by the Dispute Resolution Panel without the jurisdictional Commissioner. It ordered a fresh examination by the Assessing Officer on remuneration and cross-examination issues, emphasizing natural justice principles. The appeal was allowed for statistical purposes, setting aside previous orders and restoring assessment to the Assessing Officer for a comprehensive reevaluation, ensuring all relevant aspects are properly considered.</description>
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