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    <description>The Revenue&#039;s appeal against the CIT(A)&#039;s order relating to assessment year 2001-02 under section 143(3) of the I.T. Act, 1961 was dismissed by the Tribunal. The Tribunal upheld the CIT(A)&#039;s decision on the reopening of assessment, additions made by the AO, and general grounds raised by the Revenue. The re-assessment proceedings were deemed without basis and bad in law, leading to the dismissal of the Revenue&#039;s appeal on March 29, 2012.</description>
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