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    <description>An ex parte first appellate order was set aside because the assessee had not been given an effective opportunity of hearing and the order did not comply with the speaking-order requirement under section 250(6) of the Income-tax Act, 1961. The matter was remitted for fresh adjudication, with directions to afford adequate opportunity to the assessee and decide the dispute de novo. The merits of the tax controversy were left open.</description>
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      <description>An ex parte first appellate order was set aside because the assessee had not been given an effective opportunity of hearing and the order did not comply with the speaking-order requirement under section 250(6) of the Income-tax Act, 1961. The matter was remitted for fresh adjudication, with directions to afford adequate opportunity to the assessee and decide the dispute de novo. The merits of the tax controversy were left open.</description>
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