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    <description>The Tribunal allowed the appeals, quashing the initiation of proceedings and the assessment orders under Section 153C due to lack of jurisdiction. The other grounds raised by the assessee were not adjudicated as they became academic following the quashing of the assessment orders.</description>
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      <description>The Tribunal allowed the appeals, quashing the initiation of proceedings and the assessment orders under Section 153C due to lack of jurisdiction. The other grounds raised by the assessee were not adjudicated as they became academic following the quashing of the assessment orders.</description>
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