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    <description>The Tribunal modified the previous order and directed the cross-objection (CO) of the Assessee to be restored before the Commissioner of Income Tax (Appeals) for a comprehensive review along with the main appeal. This decision aligned with the need for procedural regularity and fairness in tax matters, emphasizing the importance of consistency in restoration to ensure equitable treatment of parties. The Tribunal&#039;s ruling in favor of the Revenue&#039;s Miscellaneous Application indicated a resolution supporting the Revenue, emphasizing the significance of procedural compliance and maintaining integrity in tax dispute adjudication.</description>
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