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    <description>The HC set aside the orders dated 16th January, 2020, and 18th November, 2021, remanding the case back to the ITAT for a fresh decision. This decision was made with the consent of both parties, maintaining the rights and contentions of all parties involved. The writ petition and pending applications were disposed of, allowing exemption subject to just exceptions. The Tribunal&#039;s previous ex parte decision, due to the absence of a vakalatnama, was also addressed, ensuring the appeal would be decided on its merits.</description>
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