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    <description>The Tribunal set aside the order of the Commissioner of Income Tax (Appeals) and the ex parte assessment for fresh adjudication due to procedural irregularities and lack of reasoning. The Tribunal emphasized the importance of a well-reasoned and speaking order in quasi-judicial proceedings to ensure fairness and facilitate higher-level review. Certain grounds were allowed for statistical purposes, while the remaining grounds were dismissed pending the fresh adjudication.</description>
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