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    <description>The tribunal set aside the CIT(A)&#039;s order and remanded the matter for fresh adjudication, directing compliance with Rule 46A and the principles from the RPG Enterprises Ltd. case. The CIT(A) was instructed to allow the AO to verify additional evidence and to provide reasons for admitting it. The Revenue&#039;s appeal was allowed for statistical purposes to uphold natural justice principles.</description>
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      <description>The tribunal set aside the CIT(A)&#039;s order and remanded the matter for fresh adjudication, directing compliance with Rule 46A and the principles from the RPG Enterprises Ltd. case. The CIT(A) was instructed to allow the AO to verify additional evidence and to provide reasons for admitting it. The Revenue&#039;s appeal was allowed for statistical purposes to uphold natural justice principles.</description>
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