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    <description>The Tribunal quashed the assessment order under section 144 read with section 147 of the Income Tax Act, finding the reasons for reopening the assessment legally insufficient and the process unauthorized. Consequently, all other issues were deemed academic, and the appeal was allowed in favor of the assessee.</description>
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      <description>The Tribunal quashed the assessment order under section 144 read with section 147 of the Income Tax Act, finding the reasons for reopening the assessment legally insufficient and the process unauthorized. Consequently, all other issues were deemed academic, and the appeal was allowed in favor of the assessee.</description>
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