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    <description>The Tribunal found that the total income assessed exceeded the threshold specified under section 255(3) of the Income-tax Act, necessitating the case to be heard by a Division Bench instead of a Single Member Bench. Consequently, the Tribunal recalled its previous order and directed the case to be fixed for hearing before the Division Bench. The judgment underscored the importance of complying with statutory provisions and rectifying procedural errors, ultimately allowing the assessee&#039;s miscellaneous petition.</description>
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