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    <description>The Tribunal set aside the impugned order and remanded the matter to the original adjudicating authority to decide on jurisdiction following a specific Supreme Court decision. The appeals filed by the assessee were allowed through remand, maintaining the status quo until a final decision was reached. The importance of resolving the jurisdictional issue in light of the pending Supreme Court decision was emphasized, aligning with the approach adopted by the High Court of Delhi in a previous case.</description>
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      <description>The Tribunal set aside the impugned order and remanded the matter to the original adjudicating authority to decide on jurisdiction following a specific Supreme Court decision. The appeals filed by the assessee were allowed through remand, maintaining the status quo until a final decision was reached. The importance of resolving the jurisdictional issue in light of the pending Supreme Court decision was emphasized, aligning with the approach adopted by the High Court of Delhi in a previous case.</description>
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