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    <description>The Tribunal remitted the issues back to the Ld. CIT(A) for fresh consideration, emphasizing the need for speaking orders and fair hearings. The penalty order was set aside for reconsideration, and all appeals by the Assessee were allowed for statistical purposes to uphold due process and fairness in adjudication. The decision aimed to ensure proper consideration of issues, correction of errors, and adherence to legal principles in the assessment process.</description>
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