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    <description>Interference with a remand order was declined where the Tribunal sent the assessment back to the Assessing Officer for fresh adjudication after permitting both sides to lead evidence. The Court noted that the assessee had taken inconsistent stands on the cash payments and the alleged intermediary, but the remand did not finally confirm the addition or cause legal prejudice. As the order merely enabled reconsideration on the evidence on record, no illegality was found in the Tribunal&#039;s course, and the assessment was left to be decided afresh.</description>
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      <description>Interference with a remand order was declined where the Tribunal sent the assessment back to the Assessing Officer for fresh adjudication after permitting both sides to lead evidence. The Court noted that the assessee had taken inconsistent stands on the cash payments and the alleged intermediary, but the remand did not finally confirm the addition or cause legal prejudice. As the order merely enabled reconsideration on the evidence on record, no illegality was found in the Tribunal&#039;s course, and the assessment was left to be decided afresh.</description>
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