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    <description>The Tribunal granted the assessee another chance to present their case effectively, emphasizing the importance of cooperation and submission of relevant information in tax proceedings. The matter was restored to the Assessing Officer for a fresh consideration of the issues raised on merits, with the assessee directed to provide necessary evidence. The Tribunal partly allowed the appeal, giving the assessee the opportunity to furnish required details and evidence in support of their case.</description>
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      <description>The Tribunal granted the assessee another chance to present their case effectively, emphasizing the importance of cooperation and submission of relevant information in tax proceedings. The matter was restored to the Assessing Officer for a fresh consideration of the issues raised on merits, with the assessee directed to provide necessary evidence. The Tribunal partly allowed the appeal, giving the assessee the opportunity to furnish required details and evidence in support of their case.</description>
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