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    <description>The Tribunal allowed the Revenue&#039;s appeal, setting aside the CIT(A)&#039;s order and restoring the matter for fresh adjudication. The Tribunal emphasized the importance of providing both the assessee and the Assessing Officer with a proper opportunity to present their case, highlighting procedural fairness and adherence to natural justice principles. The appeal was allowed for statistical purposes, without delving into the merits of the issues raised by the Revenue.</description>
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      <description>The Tribunal allowed the Revenue&#039;s appeal, setting aside the CIT(A)&#039;s order and restoring the matter for fresh adjudication. The Tribunal emphasized the importance of providing both the assessee and the Assessing Officer with a proper opportunity to present their case, highlighting procedural fairness and adherence to natural justice principles. The appeal was allowed for statistical purposes, without delving into the merits of the issues raised by the Revenue.</description>
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