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    <description>The Court allowed the Tax Case appeal, set aside the impugned order, and remanded the matter back to the Tribunal for a fresh decision on merits, ensuring compliance with the law. The Assessee was granted the opportunity to be heard, and the Tribunal was directed to examine the revenue records and make a decision after hearing the Assessee. The substantial questions of law remained open, and no costs were awarded in the case.</description>
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      <description>The Court allowed the Tax Case appeal, set aside the impugned order, and remanded the matter back to the Tribunal for a fresh decision on merits, ensuring compliance with the law. The Assessee was granted the opportunity to be heard, and the Tribunal was directed to examine the revenue records and make a decision after hearing the Assessee. The substantial questions of law remained open, and no costs were awarded in the case.</description>
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