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    <description>The tribunal allowed the appeal of the assessee, deleting the addition of Rs. 15,57,470/- as bogus purchases. The tribunal refrained from commenting on the validity of the reopening of the assessment due to relief granted on the merits of the case. The chargeability of interest under Section 234B was considered consequential, and the general grounds raised did not require specific adjudication.</description>
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      <description>The tribunal allowed the appeal of the assessee, deleting the addition of Rs. 15,57,470/- as bogus purchases. The tribunal refrained from commenting on the validity of the reopening of the assessment due to relief granted on the merits of the case. The chargeability of interest under Section 234B was considered consequential, and the general grounds raised did not require specific adjudication.</description>
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