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    <description>The Appellate Tribunal allowed the appeal for statistical purposes, remitting the entire matter back to the Commissioner of Income Tax (Appeals) for a fair hearing and reasoned decision on all issues raised by the assessee. The Tribunal emphasized the importance of providing the assessee with an opportunity to be heard and having the appeal decided in accordance with the law.</description>
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      <description>The Appellate Tribunal allowed the appeal for statistical purposes, remitting the entire matter back to the Commissioner of Income Tax (Appeals) for a fair hearing and reasoned decision on all issues raised by the assessee. The Tribunal emphasized the importance of providing the assessee with an opportunity to be heard and having the appeal decided in accordance with the law.</description>
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