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    <description>The Tribunal found the Assessing Officer&#039;s actions to be in violation of section 144C of the Income-tax Act, 1961, rendering the assessment order invalid. Consequently, the Cross Objection filed by the assessee was partly allowed. The Revenue&#039;s appeal challenging various aspects was dismissed as academic due to the invalidity of the assessment order. The Tribunal emphasized the importance of procedural compliance in assessment proceedings, leading to the partial allowance of the assessee&#039;s Cross Objection and the dismissal of the Revenue&#039;s appeal.</description>
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