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    <description>The Tribunal allowed the appeal for statistical purposes, emphasizing the importance of due process in tax assessments. It found merit in the arguments presented by the assessee, remanding the matter back to the assessing officer for a de-novo assessment. The Tribunal criticized the CIT(A) for not properly considering the submissions and documents provided by the assessee, ensuring a fair opportunity for the assessee to be heard in the reassessment process.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, emphasizing the importance of due process in tax assessments. It found merit in the arguments presented by the assessee, remanding the matter back to the assessing officer for a de-novo assessment. The Tribunal criticized the CIT(A) for not properly considering the submissions and documents provided by the assessee, ensuring a fair opportunity for the assessee to be heard in the reassessment process.</description>
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