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    <description>The Tribunal set aside the CIT(A)&#039;s order and remanded the case to the Assessing Officer for fresh adjudication, emphasizing the importance of the additional evidence submitted by the assessees and the limited time provided to produce it. The Tribunal recognized the validity of the evidence and allowed the appeals for statistical purposes, ensuring both parties have a fair opportunity to present their case before the Assessing Officer for a new decision.</description>
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