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    <description>The appeal was partly allowed for statistical purposes. The tribunal remanded the matter back to the AO to address the objections raised by the assessee regarding the reopening of the assessment and then proceed with the assessment in accordance with the principles of natural justice. The enhancement of income without notice was found untenable, and the related ground was allowed.</description>
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      <description>The appeal was partly allowed for statistical purposes. The tribunal remanded the matter back to the AO to address the objections raised by the assessee regarding the reopening of the assessment and then proceed with the assessment in accordance with the principles of natural justice. The enhancement of income without notice was found untenable, and the related ground was allowed.</description>
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