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    <description>The Tribunal allowed the appeal, setting aside lower authorities&#039; orders. It directed the AO to reconsider the appellant&#039;s application under section 154 of the Income Tax Act, affording a hearing to the appellant. The Tribunal found a glaring mistake in the assessment order under section 143(3), which could be rectified under section 154. The appeal was deemed allowed for statistical purposes.</description>
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      <description>The Tribunal allowed the appeal, setting aside lower authorities&#039; orders. It directed the AO to reconsider the appellant&#039;s application under section 154 of the Income Tax Act, affording a hearing to the appellant. The Tribunal found a glaring mistake in the assessment order under section 143(3), which could be rectified under section 154. The appeal was deemed allowed for statistical purposes.</description>
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