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    <description>The Appellate Tribunal remanded the case to the Assessing Officer for re-examination after considering fresh evidence regarding the addition of long term capital gain on the sale of properties by the assessee engaged in the trading business. The Tribunal also directed a re-evaluation of the addition of income from other sources, allowance of TDS credit, recalculation of tax and interest u/s 234B, and highlighted procedural flaws in the order passed by the Commissioner of Income Tax (Appeals).</description>
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