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    <title>2019 (9) TMI 653 - ITAT BANGALORE</title>
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    <description>The Tribunal quashed the reassessment proceedings for AY 2007-08, ruling in favor of the assessee on the validity of the reopening of assessment under Section 147. Consequently, other grounds of appeal became moot. The same decision applied to AY 2006-07. The Revenue&#039;s appeals were dismissed as infructuous due to the cancellation of the original reassessment order. The assessee&#039;s appeals were partly allowed, and the Revenue&#039;s appeals were dismissed.</description>
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      <description>The Tribunal quashed the reassessment proceedings for AY 2007-08, ruling in favor of the assessee on the validity of the reopening of assessment under Section 147. Consequently, other grounds of appeal became moot. The same decision applied to AY 2006-07. The Revenue&#039;s appeals were dismissed as infructuous due to the cancellation of the original reassessment order. The assessee&#039;s appeals were partly allowed, and the Revenue&#039;s appeals were dismissed.</description>
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