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    <description>The Tribunal allowed the appeal for statistical purposes, directing the AO to reconsider the addition of undisclosed income and commission. The AO was instructed to provide all relevant material, allow cross-examination, and consider the documentary evidence. The issue of penal interest was considered consequential and dependent on the reassessment outcome. The Tribunal stressed the importance of upholding principles of natural justice in the reassessment process.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, directing the AO to reconsider the addition of undisclosed income and commission. The AO was instructed to provide all relevant material, allow cross-examination, and consider the documentary evidence. The issue of penal interest was considered consequential and dependent on the reassessment outcome. The Tribunal stressed the importance of upholding principles of natural justice in the reassessment process.</description>
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