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    <description>The Tribunal allowed the assessee&#039;s appeals, quashing the assessments under Section 153C due to the invalid notice and lack of proper jurisdictional satisfaction by the AO of the searched person. Other issues, including the confirmation of income, non-allowance of set-off of losses, addition of unexplained expenditure, non-allowance of certain expenses deduction, and charging of interest, were not addressed on merits as the assessments were invalidated.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeals, quashing the assessments under Section 153C due to the invalid notice and lack of proper jurisdictional satisfaction by the AO of the searched person. Other issues, including the confirmation of income, non-allowance of set-off of losses, addition of unexplained expenditure, non-allowance of certain expenses deduction, and charging of interest, were not addressed on merits as the assessments were invalidated.</description>
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