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    <description>The Income-Tax Appellate Tribunal, Allahabad, allowed the appeal filed by the assessee for statistical purposes, remanding the matter back to the CIT(A) for fresh adjudication. The tribunal emphasized the necessity of providing the assessee with opportunities to be heard in accordance with the principles of natural justice during the new adjudication process.</description>
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      <description>The Income-Tax Appellate Tribunal, Allahabad, allowed the appeal filed by the assessee for statistical purposes, remanding the matter back to the CIT(A) for fresh adjudication. The tribunal emphasized the necessity of providing the assessee with opportunities to be heard in accordance with the principles of natural justice during the new adjudication process.</description>
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