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    <description>The Tribunal dismissed the assessee&#039;s appeal and allowed the Revenue&#039;s appeal, directing the AO to reexamine the deleted additions for AY 2011-12 under section 253 of the Income Tax Act. The case was remanded to the AO for further examination, emphasizing the need to provide the assessee with adequate opportunity during the reassessment process.</description>
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      <description>The Tribunal dismissed the assessee&#039;s appeal and allowed the Revenue&#039;s appeal, directing the AO to reexamine the deleted additions for AY 2011-12 under section 253 of the Income Tax Act. The case was remanded to the AO for further examination, emphasizing the need to provide the assessee with adequate opportunity during the reassessment process.</description>
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