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    <description>The High Court found in favor of the appellant, setting aside the orders of the Tribunal and the Commissioner. The Court concluded that the appellant was deprived of a fair opportunity to present their case due to procedural lapses, including the failure to provide the remand report and the premature passing of the appellate order. The matter was remanded back to the Assessing Officer for a fresh consideration on merits based on the documents filed by the appellant.</description>
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      <description>The High Court found in favor of the appellant, setting aside the orders of the Tribunal and the Commissioner. The Court concluded that the appellant was deprived of a fair opportunity to present their case due to procedural lapses, including the failure to provide the remand report and the premature passing of the appellate order. The matter was remanded back to the Assessing Officer for a fresh consideration on merits based on the documents filed by the appellant.</description>
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