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    <description>The ITAT allowed the assessee&#039;s appeals for A.Ys 2001-02 to 2004-05, setting aside the assessment orders. The reopening of assessments based on the ITAT order for A.Y 2006-07 was deemed invalid and barred by limitation, as the Tribunal&#039;s direction only applied to the relevant A.Y and not subsequent years.</description>
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