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    <title>2015 (11) TMI 1769 - ITAT BANGALORE</title>
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    <description>The tribunal allowed the appellant&#039;s appeal, quashing the assessment for the impugned year due to the Assessing Officer&#039;s failure to provide reasons for reopening the assessment, as required by law. The tribunal emphasized the significance of strictly adhering to jurisdictional issues, following legal precedent set by the High Court. The appellant&#039;s appeal was granted based on legal grounds, highlighting the importance of procedural fairness and compliance with legal standards in matters concerning jurisdiction under section 148 of the Income-tax Act.</description>
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