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    <title>2002 (2) TMI 324 - ITAT HYDERABAD-A</title>
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    <description>The Tribunal held that the Assessing Officer was not justified in reopening the assessments of the trust under section 148 for the years in question. Consequently, the Tribunal set aside the order of the CIT(A) and canceled the assessments for all three years. The appeals of the assessee were allowed, and other grounds regarding income computation were not pursued due to the cancellation of the assessments.</description>
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      <description>The Tribunal held that the Assessing Officer was not justified in reopening the assessments of the trust under section 148 for the years in question. Consequently, the Tribunal set aside the order of the CIT(A) and canceled the assessments for all three years. The appeals of the assessee were allowed, and other grounds regarding income computation were not pursued due to the cancellation of the assessments.</description>
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