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    <description>The Tribunal dismissed the Revenue&#039;s appeals due to non-compliance with the CBDT Circular No. 21/2015. The assessee&#039;s appeals for Assessment Years 2008-09 and 2009-10 were partly allowed for statistical purposes, with matters remitted to the CIT(A) for fresh adjudication. The CIT(A) was directed to verify tax payments and decide on the grounds raised by the assessee, providing a reasonable opportunity for the assessee to be heard.</description>
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