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    <description>The tribunal set aside the CIT(A)&#039;s order and directed a rehearing, emphasizing adherence to natural justice principles. The CIT(A) was instructed to admit additional evidence, including complaints against the previous Chartered Accountant, and assess the appeal on its merits. The tribunal stressed the importance of providing the assessee with a fair opportunity to present their case. The appeal was allowed for statistical purposes.</description>
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      <description>The tribunal set aside the CIT(A)&#039;s order and directed a rehearing, emphasizing adherence to natural justice principles. The CIT(A) was instructed to admit additional evidence, including complaints against the previous Chartered Accountant, and assess the appeal on its merits. The tribunal stressed the importance of providing the assessee with a fair opportunity to present their case. The appeal was allowed for statistical purposes.</description>
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