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    <description>The Miscellaneous Applications filed by the assessee were partly allowed. The Tribunal directed the CIT(A) to consider the additional ground challenging the validity of search proceedings and adjudicate the issue. Additionally, the appeals were ordered to be restored to the file of CIT(A) for adjudication of issues on merits, with the option for the assessee to file appeals to the ITAT if aggrieved by the subsequent CIT(A) order.</description>
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