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    <description>The Tribunal set aside the impugned orders passed by Ld. CIT (A) for the Assessment Years 2013-14, 2013-14, and 2014-15 due to inadequate opportunity for the appellant, M/s. Azad Coach Pvt. Ltd., to be heard. The matter was remanded back to Ld. CIT (A) for a fresh decision after ensuring proper notice and opportunity for the assessee. The appeals were allowed for statistical purposes to uphold fairness and procedural requirements, emphasizing the importance of providing parties with adequate opportunity to present their case.</description>
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      <description>The Tribunal set aside the impugned orders passed by Ld. CIT (A) for the Assessment Years 2013-14, 2013-14, and 2014-15 due to inadequate opportunity for the appellant, M/s. Azad Coach Pvt. Ltd., to be heard. The matter was remanded back to Ld. CIT (A) for a fresh decision after ensuring proper notice and opportunity for the assessee. The appeals were allowed for statistical purposes to uphold fairness and procedural requirements, emphasizing the importance of providing parties with adequate opportunity to present their case.</description>
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