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    <description>The Tribunal allowed the assessee&#039;s appeal, setting aside the orders of the Assessing Officer (AO) and Commissioner of Income Tax (Appeals) (CIT(A)) due to the AO&#039;s exceeding jurisdiction by making new additions not part of the original assessment or set aside issues. The judgment reaffirmed that the AO&#039;s authority is confined to the issues referred by the Tribunal in de novo assessments, emphasizing compliance with Tribunal directions to ensure the validity of assessment orders.</description>
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