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    <description>The tribunal set aside the assessment reopening due to a violation of natural justice, as the appellant was not given a fair opportunity to rebut evidence. The tribunal also overturned the rejection of books, non-adjudication of grounds, and additions on various accounts, directing the Assessing Officer to reevaluate the issues with proper consideration of facts and laws. Both appeals were allowed for statistical purposes, emphasizing the need for due process and comprehensive review.</description>
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      <description>The tribunal set aside the assessment reopening due to a violation of natural justice, as the appellant was not given a fair opportunity to rebut evidence. The tribunal also overturned the rejection of books, non-adjudication of grounds, and additions on various accounts, directing the Assessing Officer to reevaluate the issues with proper consideration of facts and laws. Both appeals were allowed for statistical purposes, emphasizing the need for due process and comprehensive review.</description>
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