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    <description>The Tribunal allowed the appeal for statistical purposes, directing the AO to provide the assessee with a final opportunity to substantiate his claim regarding the gift transaction. The AO must complete the assessment within six months from receiving the order, with the assessee instructed to cooperate and not seek adjournment. Failure to comply may result in the AO passing an appropriate order as per law.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, directing the AO to provide the assessee with a final opportunity to substantiate his claim regarding the gift transaction. The AO must complete the assessment within six months from receiving the order, with the assessee instructed to cooperate and not seek adjournment. Failure to comply may result in the AO passing an appropriate order as per law.</description>
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