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    <description>The Tribunal allowed the appeal of the assessee, holding that the notice issued under Section 148 read with Section 147 was invalid, thus quashing the reopening of the assessment. Consequently, other grounds of appeal were not adjudicated.</description>
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      <description>The Tribunal allowed the appeal of the assessee, holding that the notice issued under Section 148 read with Section 147 was invalid, thus quashing the reopening of the assessment. Consequently, other grounds of appeal were not adjudicated.</description>
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