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    <title>2019 (4) TMI 1734 - ITAT DELHI</title>
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    <description>The Tribunal found the notice of reopening of assessment to be invalid due to lack of proper satisfaction and meaningful consideration in the approval process. Consequently, the reassessment order was quashed, and the appellant&#039;s appeal was allowed. Other issues raised by the appellant, such as compliance with mandatory conditions for reassessment and addition of unsecured loans without justification, were not addressed as they became academic following the quashing of the reassessment order.</description>
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      <description>The Tribunal found the notice of reopening of assessment to be invalid due to lack of proper satisfaction and meaningful consideration in the approval process. Consequently, the reassessment order was quashed, and the appellant&#039;s appeal was allowed. Other issues raised by the appellant, such as compliance with mandatory conditions for reassessment and addition of unsecured loans without justification, were not addressed as they became academic following the quashing of the reassessment order.</description>
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