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    <description>The Tribunal allowed the miscellaneous application, recalling the order dated 13.02.2018 for the assessment year 2009-10. The Tribunal acknowledged mistakes in not considering relevant decisions and submissions by the assessee, leading to an incorrect outcome. A fresh hearing was directed to consider all cited decisions and submissions for a fair adjudication of the appeal.</description>
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      <description>The Tribunal allowed the miscellaneous application, recalling the order dated 13.02.2018 for the assessment year 2009-10. The Tribunal acknowledged mistakes in not considering relevant decisions and submissions by the assessee, leading to an incorrect outcome. A fresh hearing was directed to consider all cited decisions and submissions for a fair adjudication of the appeal.</description>
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