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    <description>The Tribunal allowed the appeal for statistical purposes, remitting the matter back to the Commissioner of Income Tax (Appeals) to decide the appeal of the assessee afresh on merits. The Tribunal emphasized the need to accurately interpret directions in legal orders and ensure the assessee&#039;s right to appeal and present arguments on merits is upheld, giving the benefit of doubt to the assessee.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, remitting the matter back to the Commissioner of Income Tax (Appeals) to decide the appeal of the assessee afresh on merits. The Tribunal emphasized the need to accurately interpret directions in legal orders and ensure the assessee&#039;s right to appeal and present arguments on merits is upheld, giving the benefit of doubt to the assessee.</description>
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