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    <description>The Appellate Tribunal allowed the appeal of the assessee, setting aside the Ld. CIT(Appeals) order. The tribunal considered the certificate from the employer explaining the source of investment in shares and emphasized the importance of allowing the assessee to submit relevant facts. It highlighted the need for a thorough consideration of all documents and evidence in tax assessment proceedings.</description>
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      <description>The Appellate Tribunal allowed the appeal of the assessee, setting aside the Ld. CIT(Appeals) order. The tribunal considered the certificate from the employer explaining the source of investment in shares and emphasized the importance of allowing the assessee to submit relevant facts. It highlighted the need for a thorough consideration of all documents and evidence in tax assessment proceedings.</description>
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