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    <description>The Tribunal allowed the appeal, setting aside the assessment order and remanding the matter to the AO for fresh adjudication. The AO was directed to provide the assessee with an opportunity to examine the documents and confront any evidence. The Tribunal also instructed the AO to clarify the purpose of the reference made in 2012 and to re-evaluate the validity of the assessment under section 153A.</description>
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      <description>The Tribunal allowed the appeal, setting aside the assessment order and remanding the matter to the AO for fresh adjudication. The AO was directed to provide the assessee with an opportunity to examine the documents and confront any evidence. The Tribunal also instructed the AO to clarify the purpose of the reference made in 2012 and to re-evaluate the validity of the assessment under section 153A.</description>
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