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    <description>The appeal was dismissed, upholding ITAT&#039;s decision to remand the matter to the Commissioner of Income Tax (Exemptions) for a fresh decision based on thorough examination of evidence. The Commissioner was directed to decide promptly, considering all evidence and granting the assessee a hearing opportunity. The court criticized the appellant&#039;s counsel for overzealous representation and not disclosing their relationship with the company.</description>
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      <description>The appeal was dismissed, upholding ITAT&#039;s decision to remand the matter to the Commissioner of Income Tax (Exemptions) for a fresh decision based on thorough examination of evidence. The Commissioner was directed to decide promptly, considering all evidence and granting the assessee a hearing opportunity. The court criticized the appellant&#039;s counsel for overzealous representation and not disclosing their relationship with the company.</description>
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