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    <description>The court allowed the tax case appeals, set aside the Tribunal&#039;s order, and remanded the matters for fresh consideration. The Tribunal was instructed to give the assessee an opportunity to present their case effectively. The court kept substantial legal questions open for the Tribunal&#039;s determination and directed the Department to halt recovery proceedings temporarily, enabling the assessee to request interim protection.</description>
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      <description>The court allowed the tax case appeals, set aside the Tribunal&#039;s order, and remanded the matters for fresh consideration. The Tribunal was instructed to give the assessee an opportunity to present their case effectively. The court kept substantial legal questions open for the Tribunal&#039;s determination and directed the Department to halt recovery proceedings temporarily, enabling the assessee to request interim protection.</description>
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