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    <description>The Tribunal quashed the assessment for AY 2005-06 due to invalid reopening under Section 148. For other years, certain issues were remanded back to the AO for fresh adjudication, while some disallowances were upheld or modified. The appeals of the assessee were partly allowed for statistical purposes, and those of the revenue were dismissed.</description>
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      <description>The Tribunal quashed the assessment for AY 2005-06 due to invalid reopening under Section 148. For other years, certain issues were remanded back to the AO for fresh adjudication, while some disallowances were upheld or modified. The appeals of the assessee were partly allowed for statistical purposes, and those of the revenue were dismissed.</description>
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