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    <title>2013 (3) TMI 517 - ITAT DELHI</title>
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    <description>The Tribunal held that the reassessment based solely on audit objections without independent analysis by the Assessing Officer was invalid. The reassessment was quashed, allowing the assessee&#039;s cross-objection. The Revenue&#039;s appeal was dismissed.</description>
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      <description>The Tribunal held that the reassessment based solely on audit objections without independent analysis by the Assessing Officer was invalid. The reassessment was quashed, allowing the assessee&#039;s cross-objection. The Revenue&#039;s appeal was dismissed.</description>
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