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    <description>The Tribunal found that the CIT(A) exceeded his powers by remitting the matter back to the Assessing Officer. The CIT(A) was directed to obtain a report from the Assessing Officer and decide the appeal based on verified facts and legal provisions. The appeal by the revenue was treated as allowed for statistical purposes, and the matter was restored to the CIT(A) for proper determination.</description>
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      <description>The Tribunal found that the CIT(A) exceeded his powers by remitting the matter back to the Assessing Officer. The CIT(A) was directed to obtain a report from the Assessing Officer and decide the appeal based on verified facts and legal provisions. The appeal by the revenue was treated as allowed for statistical purposes, and the matter was restored to the CIT(A) for proper determination.</description>
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