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    <description>The appeals by the assessee for assessment years 2008-09 and 2005-06 were allowed for statistical purposes. The Tribunal emphasized the need for addressing legal grounds challenging assessments framed without incriminating material found during searches. Specific findings on crucial issues were deemed necessary for a fair decision-making process in tax matters. The Commissioner was directed to reconsider the issues after thorough examination and providing a speaking order.</description>
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