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    <description>The Tribunal set aside the orders of both the Dispute Resolution Panel (DRP) and the Commissioner of Income-tax (Appeals) (CIT(A)), restoring the proceedings to the draft assessment order stage and directing the DRP to consider the objections on merits. Both appeals filed by the assessee were allowed for statistical purposes. The Tribunal emphasized the importance of the DRP following the rules and rendering justice as intended.</description>
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