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    <description>The Tribunal allowed the appeals of the assessee for statistical purposes, directing the Assessing Officer to reexamine the cases in accordance with the Tribunal&#039;s directions. The parties were given the opportunity to be heard and present evidence to support their claims. The appeals were allowed based on the detailed analysis and remand of the issues involved.</description>
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      <description>The Tribunal allowed the appeals of the assessee for statistical purposes, directing the Assessing Officer to reexamine the cases in accordance with the Tribunal&#039;s directions. The parties were given the opportunity to be heard and present evidence to support their claims. The appeals were allowed based on the detailed analysis and remand of the issues involved.</description>
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