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    <description>The tribunal set aside the assessment under Section 144 of the Income Tax Act due to incomplete verification and lack of proper compliance with notices under Section 142(1). The matter was remanded to the Assessing Officer for fresh adjudication, emphasizing the importance of thorough verification and adherence to statutory requirements. The assessee was granted a reasonable opportunity to address queries, and the appeal was allowed for statistical purposes.</description>
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      <description>The tribunal set aside the assessment under Section 144 of the Income Tax Act due to incomplete verification and lack of proper compliance with notices under Section 142(1). The matter was remanded to the Assessing Officer for fresh adjudication, emphasizing the importance of thorough verification and adherence to statutory requirements. The assessee was granted a reasonable opportunity to address queries, and the appeal was allowed for statistical purposes.</description>
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