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    <description>The tribunal remitted the case back to the Commissioner of Income-tax (Appeals) due to the failure to provide the appellant with an opportunity to be heard, violating natural justice principles. The Assessing Officer&#039;s disallowance of income tax exemptions for providing mid day meals and additions to income and expenses were also subject to reevaluation. Non-compliance with notices led to an ex-parte decision, prompting the tribunal to emphasize the importance of fair hearings. The decision focused on upholding the appellant&#039;s right to be heard and ensuring compliance with legal principles throughout the case.</description>
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