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    <description>The tribunal allowed the assessee to raise additional grounds during the assessment under Section 153A and remitted various issues back to the assessing officer for reconsideration. The decision emphasized the need for a comprehensive assessment, aligning with the principle that assessments under Section 153A should be thorough and just. The tribunal&#039;s order, pronounced on 05.12.2018, dismissed ITA No. 2968/Mum/2016 for A.Y. 2007-08 and partly allowed other appeals for statistical purposes.</description>
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      <description>The tribunal allowed the assessee to raise additional grounds during the assessment under Section 153A and remitted various issues back to the assessing officer for reconsideration. The decision emphasized the need for a comprehensive assessment, aligning with the principle that assessments under Section 153A should be thorough and just. The tribunal&#039;s order, pronounced on 05.12.2018, dismissed ITA No. 2968/Mum/2016 for A.Y. 2007-08 and partly allowed other appeals for statistical purposes.</description>
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