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    <description>The Tribunal allowed the appeals filed by the assessee, remanding the matters back to the Original Authority for a fresh decision. The Tribunal directed the authority to first determine the issue of jurisdiction following the Supreme Court&#039;s decision in a related case, maintaining status quo until a final decision was made. The decision was based on the judgment of the High Court of Delhi in a similar case, providing the assessee with an opportunity to be heard in the proceedings.</description>
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