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    <title>2017 (11) TMI 1641 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, invalidating the reassessment order due to the failure to provide reasons for reopening the assessment to the assessee before completion. The Tribunal emphasized the necessity of complying with legal obligations and established precedents in assessment proceedings under the Income Tax Act, citing relevant case laws to support its decision. The primary focus was on the procedural irregularity of not furnishing reasons for reopening the assessment, leading to the conclusion that the reassessment order was flawed and therefore invalid.</description>
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      <description>The Tribunal allowed the appeal, invalidating the reassessment order due to the failure to provide reasons for reopening the assessment to the assessee before completion. The Tribunal emphasized the necessity of complying with legal obligations and established precedents in assessment proceedings under the Income Tax Act, citing relevant case laws to support its decision. The primary focus was on the procedural irregularity of not furnishing reasons for reopening the assessment, leading to the conclusion that the reassessment order was flawed and therefore invalid.</description>
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