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    <description>The Tribunal set aside the Commissioner&#039;s order under section 154 of the Income Tax Act for A.Y. 2020-21, instructing a fresh adjudication. The Commissioner failed to consider all relevant facts, leading to an incorrect increase in income under &quot;Business &amp;amp; Profession.&quot; The Assessee&#039;s appeal was allowed for statistical purposes, granting an opportunity for the Assessee to be heard.</description>
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