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    <description>The Tribunal quashed the assessment order due to the lack of necessary prior approval from the Joint Commissioner as required by section 153D of the Income Tax Act. The appeal by the assessee was allowed, and the tax authorities&#039; orders were annulled. Other legal issues were not addressed as the primary basis for quashing the assessment order was the absence of the required approval.</description>
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      <description>The Tribunal quashed the assessment order due to the lack of necessary prior approval from the Joint Commissioner as required by section 153D of the Income Tax Act. The appeal by the assessee was allowed, and the tax authorities&#039; orders were annulled. Other legal issues were not addressed as the primary basis for quashing the assessment order was the absence of the required approval.</description>
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