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    <description>The tribunal allowed the appeal, ruling that the reopening of the assessment was invalid and the addition of Rs. 18,00,100/- as unexplained investment under Section 69 was unwarranted. The tribunal directed the Assessing Officer to accept the credits as genuine, setting aside the orders of the AO and CIT(A).</description>
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      <description>The tribunal allowed the appeal, ruling that the reopening of the assessment was invalid and the addition of Rs. 18,00,100/- as unexplained investment under Section 69 was unwarranted. The tribunal directed the Assessing Officer to accept the credits as genuine, setting aside the orders of the AO and CIT(A).</description>
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