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    <description>The Tribunal set aside ex parte orders of the Learned CIT (A) for A.Y. 2007-08 &amp;amp; 2009-10, granting the assessee a fresh opportunity to be heard due to the counsel&#039;s surgery, emphasizing procedural fairness and the right to be heard. The Tribunal focused on ensuring a balanced and equitable approach in tax matters, highlighting the importance of due process and justice in resolving disputes between taxpayers and revenue authorities. This decision underscored the significance of upholding natural justice principles and safeguarding the interests of the assessee in the adjudication process.</description>
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