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    <title>2018 (10) TMI 1446 - ITAT COCHIN</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision to quash the reassessment order dated 01.03.2013, leading to the deletion of additions made by the Assessing Officer. The Tribunal dismissed the Revenue&#039;s appeal and the assessee&#039;s cross objection, as the reassessment was deemed unjustified due to an invalid reason for reopening the assessment. Consequently, the additions on merits were irrelevant and did not survive, resulting in the dismissal of both the appeal and cross objection.</description>
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      <title>2018 (10) TMI 1446 - ITAT COCHIN</title>
      <link>https://www.taxtmi.com/caselaws?id=369480</link>
      <description>The Tribunal upheld the CIT(A)&#039;s decision to quash the reassessment order dated 01.03.2013, leading to the deletion of additions made by the Assessing Officer. The Tribunal dismissed the Revenue&#039;s appeal and the assessee&#039;s cross objection, as the reassessment was deemed unjustified due to an invalid reason for reopening the assessment. Consequently, the additions on merits were irrelevant and did not survive, resulting in the dismissal of both the appeal and cross objection.</description>
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      <pubDate>Fri, 26 Oct 2018 00:00:00 +0530</pubDate>
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