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    <description>The Tribunal quashed the reopening of assessments as invalid due to lack of tangible material linking the assessee to alleged accommodation entries. Consequently, other grounds raised became infructuous, and the assessee&#039;s appeals were allowed.</description>
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      <description>The Tribunal quashed the reopening of assessments as invalid due to lack of tangible material linking the assessee to alleged accommodation entries. Consequently, other grounds raised became infructuous, and the assessee&#039;s appeals were allowed.</description>
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