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    <description>The Tribunal set aside the lower authorities&#039; orders and remitted the issue back to the Assessing Officer for fresh consideration. This decision was based on the failure to provide the investigation report to the assessee and the lack of clarity on the appellant&#039;s involvement in the penny stock company. The Tribunal emphasized the importance of procedural fairness and the assessee&#039;s right to access all relevant material, directing the Assessing Officer to reconsider the matter after sharing the investigation report and related details with the assessee.</description>
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      <description>The Tribunal set aside the lower authorities&#039; orders and remitted the issue back to the Assessing Officer for fresh consideration. This decision was based on the failure to provide the investigation report to the assessee and the lack of clarity on the appellant&#039;s involvement in the penny stock company. The Tribunal emphasized the importance of procedural fairness and the assessee&#039;s right to access all relevant material, directing the Assessing Officer to reconsider the matter after sharing the investigation report and related details with the assessee.</description>
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