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    <title>2004 (5) TMI 237 - ITAT CHANDIGARH-A</title>
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    <description>The Tribunal dismissed all appeals filed by the assessee, upholding the CIT(A)&#039;s orders. The validity of reopening assessments under Section 147/148 was affirmed, along with the classification of incentive bonuses and additional conveyance allowances as taxable under the head &#039;salary&#039;. The Tribunal clarified that the earlier procedural decisions did not prevent a detailed reassessment under Section 143(3) following a valid reopening under Section 147/148.</description>
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      <description>The Tribunal dismissed all appeals filed by the assessee, upholding the CIT(A)&#039;s orders. The validity of reopening assessments under Section 147/148 was affirmed, along with the classification of incentive bonuses and additional conveyance allowances as taxable under the head &#039;salary&#039;. The Tribunal clarified that the earlier procedural decisions did not prevent a detailed reassessment under Section 143(3) following a valid reopening under Section 147/148.</description>
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