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    <description>The High Court upheld the Tribunal&#039;s decision to set aside the assessment order due to insufficient reasons provided by the Assessing Officer under Sec.158BD. The appeal by the revenue was dismissed as the recorded satisfaction was found lacking, and the revenue failed to produce the reasons before the Tribunal. The Court ruled against the revenue, resulting in the dismissal of the appeal.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision to set aside the assessment order due to insufficient reasons provided by the Assessing Officer under Sec.158BD. The appeal by the revenue was dismissed as the recorded satisfaction was found lacking, and the revenue failed to produce the reasons before the Tribunal. The Court ruled against the revenue, resulting in the dismissal of the appeal.</description>
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