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    <description>The Tribunal allowed the appeal for statistical purposes, emphasizing the importance of proper jurisdictional adherence and procedural compliance in conducting valid assessments. The decision highlighted the significance of serving notices at the correct address and following statutory provisions for a fair assessment process. The assessment was deemed invalid due to jurisdictional issues, leading to the remand of the case to the CIT (A) for further determination.</description>
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      <description>The Tribunal allowed the appeal for statistical purposes, emphasizing the importance of proper jurisdictional adherence and procedural compliance in conducting valid assessments. The decision highlighted the significance of serving notices at the correct address and following statutory provisions for a fair assessment process. The assessment was deemed invalid due to jurisdictional issues, leading to the remand of the case to the CIT (A) for further determination.</description>
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