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    <description>The Tribunal allowed the assessee&#039;s appeal for statistical purposes, directing a thorough examination by the Assessing Officer of the reconciliation statement regarding discrepancies in cash and stock valuation. The Tribunal emphasized the need for evidence to substantiate discrepancies and ensure due process in assessment proceedings.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal for statistical purposes, directing a thorough examination by the Assessing Officer of the reconciliation statement regarding discrepancies in cash and stock valuation. The Tribunal emphasized the need for evidence to substantiate discrepancies and ensure due process in assessment proceedings.</description>
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