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    <description>The Appellate Tribunal partly allowed the appeal, emphasizing the importance of providing proper evidential material and following due process in tax assessments. The Tribunal remanded the issue back to the Assessing Officer to examine original bills, vouchers, and confirmations, ensuring principles of natural justice are followed. The assessee&#039;s contentions regarding discrepancies in stock and surrender of income were considered, leading to the decision to partially allow the appeal for statistical purposes.</description>
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      <description>The Appellate Tribunal partly allowed the appeal, emphasizing the importance of providing proper evidential material and following due process in tax assessments. The Tribunal remanded the issue back to the Assessing Officer to examine original bills, vouchers, and confirmations, ensuring principles of natural justice are followed. The assessee&#039;s contentions regarding discrepancies in stock and surrender of income were considered, leading to the decision to partially allow the appeal for statistical purposes.</description>
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