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    <description>The Tribunal recalled its order due to the non-adjudication of a specific ground concerning the legality of the assessment framed under sections 144/147 of the Act. The Tribunal acknowledged the importance of rectifying mistakes that may prejudice any party and scheduled a hearing solely for the unaddressed ground. Relying on the principle of ensuring justice between parties, the Tribunal allowed the assessee&#039;s application, emphasizing the need to uphold legitimate rights and adopt a fair and just approach in quasi-judicial proceedings.</description>
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