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    <title>2010 (9) TMI 1074 - ITAT NEW DELHI</title>
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    <description>The Tribunal dismissed the revenue&#039;s appeal and allowed the assessee&#039;s cross-objection, holding that the reopening of the assessment was invalid due to the lack of necessary ingredients for reopening under section 147 of the IT Act. The order was pronounced in the open court on 28/09/2010.</description>
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      <description>The Tribunal dismissed the revenue&#039;s appeal and allowed the assessee&#039;s cross-objection, holding that the reopening of the assessment was invalid due to the lack of necessary ingredients for reopening under section 147 of the IT Act. The order was pronounced in the open court on 28/09/2010.</description>
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