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    <description>The Tribunal allowed the appeal, setting aside the ex-parte order of the CIT(A) due to a violation of natural justice principles. The matter was remanded to the AO for a fresh hearing, directing the AO to provide necessary documents for cross-examination. The Tribunal did not address the merits of additions under sections 68 and 10(38) of the Income Tax Act, 1961, nor the imposition of interest under sections 234A, 234B, and 234C, pending the fresh adjudication.</description>
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