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    <title>2012 (12) TMI 190 - ITAT, AGRA</title>
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    <description>The Tribunal quashed the Assessing Officer&#039;s order as the reasons for reopening and the additions made were based on different transactions, ruling that the jurisdiction acquired under section 147 was not in accordance with the law. Consequently, the Revenue&#039;s appeal was dismissed, and the assessee&#039;s Cross Objection was allowed. The Tribunal did not delve into the case&#039;s merits, solely focusing on the legal grounds for quashing the order.</description>
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      <title>2012 (12) TMI 190 - ITAT, AGRA</title>
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      <description>The Tribunal quashed the Assessing Officer&#039;s order as the reasons for reopening and the additions made were based on different transactions, ruling that the jurisdiction acquired under section 147 was not in accordance with the law. Consequently, the Revenue&#039;s appeal was dismissed, and the assessee&#039;s Cross Objection was allowed. The Tribunal did not delve into the case&#039;s merits, solely focusing on the legal grounds for quashing the order.</description>
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      <pubDate>Fri, 20 Jul 2012 00:00:00 +0530</pubDate>
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