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    <description>The Tribunal allowed the appeals for statistical purposes, admitting additional evidence and remanding the case to the AO for a de-novo determination. The AO was directed to re-examine the issue of power usage in the manufacturing process and the employment of workers, ensuring the assessee&#039;s right to present their case. The decision aimed to achieve a fair resolution by considering all evidence and upholding principles of natural justice.</description>
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      <description>The Tribunal allowed the appeals for statistical purposes, admitting additional evidence and remanding the case to the AO for a de-novo determination. The AO was directed to re-examine the issue of power usage in the manufacturing process and the employment of workers, ensuring the assessee&#039;s right to present their case. The decision aimed to achieve a fair resolution by considering all evidence and upholding principles of natural justice.</description>
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