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    <description>The taxpayer&#039;s appeals for the assessment years 2004-05, 2005-06, and 2006-07 were allowed for statistical purposes. The Department&#039;s appeal for the assessment year 2004-05 was dismissed. The Tribunal directed the Assessing Officer to re-examine the issues afresh, considering relevant judgments and providing a reasonable opportunity for a hearing to the taxpayer.</description>
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