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    <description>The Tribunal remanded the case back to the assessing officer for a fresh decision, emphasizing procedural fairness and thorough examination of facts. The assessing officer was directed to provide crucial information to the assessee and conclude the summons proceedings logically. The appeal was allowed for statistical purposes, with instructions for a fresh assessment in line with the Tribunal&#039;s observations.</description>
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      <description>The Tribunal remanded the case back to the assessing officer for a fresh decision, emphasizing procedural fairness and thorough examination of facts. The assessing officer was directed to provide crucial information to the assessee and conclude the summons proceedings logically. The appeal was allowed for statistical purposes, with instructions for a fresh assessment in line with the Tribunal&#039;s observations.</description>
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