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    <description>The judgment addressed the assessment of sales to related persons, focusing on pricing and resale of goods. The Commissioner (Appeals) overreached jurisdiction by setting aside the entire adjudication order, leading to its remand for fresh adjudication. The decision highlighted the error in addressing issues beyond the appeal&#039;s scope and emphasized the need to consider legal precedents in evaluating the demand issue. The matter was remanded for a reevaluation solely concerning the demand under appeal in light of the legal decisions referenced by the appellant.</description>
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