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    <description>The Tribunal set aside the assessment order due to the lack of cross-examination opportunity, directing a fresh assessment. The appellant&#039;s challenge regarding the addition of Rs. 11,00,000 to income was allowed for statistical purposes, indicating a procedural flaw. The issue of interest charged under sections 234A and 234B was not extensively addressed in the judgment, as the appeal was allowed for statistical purposes without detailed analysis on this matter.</description>
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      <description>The Tribunal set aside the assessment order due to the lack of cross-examination opportunity, directing a fresh assessment. The appellant&#039;s challenge regarding the addition of Rs. 11,00,000 to income was allowed for statistical purposes, indicating a procedural flaw. The issue of interest charged under sections 234A and 234B was not extensively addressed in the judgment, as the appeal was allowed for statistical purposes without detailed analysis on this matter.</description>
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