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    <description>The Tribunal allowed the Revenue&#039;s appeal, quashing the CIT(A)&#039;s order invalidating the reassessment and restoring the matter for a decision on the merits of additions, deductions, and other issues. The CIT(A) was directed to adjudicate on all pending issues in accordance with the law, including the validity of the notice under Section 148, reassessment order under Section 143(3) read with Section 147, various additions made by the AO, grant of deduction under Section 80-IA, grant of depreciation on business assets, and levy of interest under Section 234B.</description>
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