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    <description>The High Court ruled in favor of the Assessee, setting aside the Tribunal&#039;s order and directing the Tribunal to dispose of the appeal expeditiously within three months. The Court emphasized that the Tribunal should have made a decision based on available materials instead of further remanding the matter to the Assessing Officer, in accordance with the High Court&#039;s directions and legal principles laid down by the Supreme Court.</description>
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      <description>The High Court ruled in favor of the Assessee, setting aside the Tribunal&#039;s order and directing the Tribunal to dispose of the appeal expeditiously within three months. The Court emphasized that the Tribunal should have made a decision based on available materials instead of further remanding the matter to the Assessing Officer, in accordance with the High Court&#039;s directions and legal principles laid down by the Supreme Court.</description>
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