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    <description>The Appellate Tribunal directed the CIT(A) to reevaluate the addition of Rs. 1,37,56,700 based on unaccounted sales, as it was linked to a pending appeal before the Excise and Custom Tribunal. The Tribunal restored the issue for fresh consideration, emphasizing procedural fairness and alignment of decisions across tribunals. The appeal was allowed for statistical purposes, without delving into the merits of the case, to await the outcome of the Excise and Custom Tribunal&#039;s decision.</description>
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