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    <description>The Tribunal remanded the case to the CIT(A) due to discrepancies in the service and adequacy of notices, emphasizing the importance of providing a fair hearing. The decision highlighted the principle of natural justice and the right to be heard, stressing the need for a reasonable opportunity for the assessee to present their case. The appeal was allowed for statistical purposes, with the Stay Application dismissed as infructuous. Procedural fairness and the right to be heard in tax proceedings were underscored, ensuring a just and transparent adjudication process in accordance with legal principles and natural justice.</description>
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