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    <description>The Tribunal allowed both appeals of the assessee. It found that the unsigned documents used to estimate undisclosed income were unreliable, resulting in the deletion of the addition and cancellation of the penalty. Additionally, the issue of proper service of the assessment order and demand notice was resolved in favor of the assessee, leading to the setting aside of the CIT(A)&#039;s order on this aspect.</description>
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      <description>The Tribunal allowed both appeals of the assessee. It found that the unsigned documents used to estimate undisclosed income were unreliable, resulting in the deletion of the addition and cancellation of the penalty. Additionally, the issue of proper service of the assessment order and demand notice was resolved in favor of the assessee, leading to the setting aside of the CIT(A)&#039;s order on this aspect.</description>
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