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    <description>The Tribunal set aside the Commissioner&#039;s direction and allowed the assessee&#039;s appeal, emphasizing the importance of addressing objections before passing a reassessment order. The judgment underscores the significance of due process in reassessment proceedings and the necessity of transparency and lawful reasons in reopening assessments to maintain jurisdiction under the relevant sections of the Act. Failure to adhere to procedural safeguards can invalidate assessments, highlighting the need to address objections before finalizing reassessment orders for fairness and legality in tax assessments.</description>
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