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    <description>The Court found in favor of the assessee, quashing the tribunal&#039;s order and remitting the matter back to the tribunal. The assessee was directed to file the audited accounts and computation of income within four weeks for the tribunal to proceed with adjudicating the appeal on merits. Consequently, the appeal was allowed, emphasizing the importance of considering the merits of the case rather than penalizing a party for a counsel&#039;s inadvertence.</description>
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      <description>The Court found in favor of the assessee, quashing the tribunal&#039;s order and remitting the matter back to the tribunal. The assessee was directed to file the audited accounts and computation of income within four weeks for the tribunal to proceed with adjudicating the appeal on merits. Consequently, the appeal was allowed, emphasizing the importance of considering the merits of the case rather than penalizing a party for a counsel&#039;s inadvertence.</description>
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