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    <description>The Tribunal set aside the CIT(A)&#039;s orders and remanded the case to the Assessing Officer for a fresh decision. The Tribunal emphasized the need for the AO to consider the assessee&#039;s compliance with the amended provisions of Section 201, providing an opportunity for the assessee to present their case. The appeals were allowed for statistical purposes, with no comments on the case&#039;s merits.</description>
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      <description>The Tribunal set aside the CIT(A)&#039;s orders and remanded the case to the Assessing Officer for a fresh decision. The Tribunal emphasized the need for the AO to consider the assessee&#039;s compliance with the amended provisions of Section 201, providing an opportunity for the assessee to present their case. The appeals were allowed for statistical purposes, with no comments on the case&#039;s merits.</description>
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