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    <description>The Tribunal allowed the appeal, remanding the issues back to the CIT(A) with directions to pass a speaking order addressing the jurisdictional challenge and, if necessary, the merits of the case. The CIT(A) was instructed to consider all evidence and submissions provided by the assessee and to provide a detailed and reasoned decision in accordance with the law.</description>
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      <description>The Tribunal allowed the appeal, remanding the issues back to the CIT(A) with directions to pass a speaking order addressing the jurisdictional challenge and, if necessary, the merits of the case. The CIT(A) was instructed to consider all evidence and submissions provided by the assessee and to provide a detailed and reasoned decision in accordance with the law.</description>
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