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    <description>The appeal by the Revenue was partly allowed for statistical purposes. The Tribunal set aside the CIT(A)&#039;s order and remanded the matters to the CIT(A) for fresh adjudication, ensuring compliance with Rule 46A and providing the AO an opportunity to examine and rebut the additional evidence. The Tribunal did not express any opinion on the merits of the quantum additions made by the AO.</description>
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