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    <description>The ITAT allowed the appeal for statistical purposes, remanding the case to the Assessing Officer for fresh adjudication. The decision emphasized the lack of fair opportunity for the assessee to present evidence, highlighting procedural irregularities and the violation of principles of natural justice. The ITAT directed deep investigation and adherence to investigating guidelines, underscoring the importance of ensuring a fair opportunity for the assessee and compliance with legal procedures.</description>
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      <description>The ITAT allowed the appeal for statistical purposes, remanding the case to the Assessing Officer for fresh adjudication. The decision emphasized the lack of fair opportunity for the assessee to present evidence, highlighting procedural irregularities and the violation of principles of natural justice. The ITAT directed deep investigation and adherence to investigating guidelines, underscoring the importance of ensuring a fair opportunity for the assessee and compliance with legal procedures.</description>
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