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    <title>2018 (6) TMI 496 - ITAT AGRA</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal, holding that the reasons recorded by the Assessing Officer for reopening the assessment were not in accordance with the law. The Tribunal emphasized the importance of providing the assessee with all relevant documents and material when communicating the reasons for reopening the assessment. Consequently, the reassessment proceedings and the additions made under Section 68 of the Income Tax Act were cancelled.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal, holding that the reasons recorded by the Assessing Officer for reopening the assessment were not in accordance with the law. The Tribunal emphasized the importance of providing the assessee with all relevant documents and material when communicating the reasons for reopening the assessment. Consequently, the reassessment proceedings and the additions made under Section 68 of the Income Tax Act were cancelled.</description>
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