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    <description>The Tribunal dismissed the department&#039;s appeal, upholding the CIT(A)&#039;s decision to quash the reassessment proceedings and delete the addition of Rs. 70,77,000. The assessee&#039;s cross-objection was partly allowed, deleting the addition of Rs. 4,23,374 as deemed dividend but upholding the additions related to agricultural income and personal expenses due to the finality of the original reassessment order.</description>
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