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    <description>The Tribunal set aside the Ld. CIT (A) order confirming a trading addition and remanded the matter for a fresh decision, giving the assessee an opportunity to be heard and considering written submissions. The Tribunal also provided the assessee with another chance to present their case before the Ld. CIT (A) for a decision on the merits of the appeal, emphasizing the importance of considering all relevant submissions for a fair hearing.</description>
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      <description>The Tribunal set aside the Ld. CIT (A) order confirming a trading addition and remanded the matter for a fresh decision, giving the assessee an opportunity to be heard and considering written submissions. The Tribunal also provided the assessee with another chance to present their case before the Ld. CIT (A) for a decision on the merits of the appeal, emphasizing the importance of considering all relevant submissions for a fair hearing.</description>
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