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    <title>2013 (10) TMI 972 - ITAT JODHPUR</title>
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    <description>The assessment orders were quashed due to the invalidity of the search operation under section 132 of the Income Tax Act, as the search was found to be based on incomplete information. The appeals of the assessee were allowed, and the department&#039;s appeals were dismissed. The tribunal did not address other issues raised by the parties as the assessment orders were invalidated solely due to the flawed search operation.</description>
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      <description>The assessment orders were quashed due to the invalidity of the search operation under section 132 of the Income Tax Act, as the search was found to be based on incomplete information. The appeals of the assessee were allowed, and the department&#039;s appeals were dismissed. The tribunal did not address other issues raised by the parties as the assessment orders were invalidated solely due to the flawed search operation.</description>
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