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    <description>The Tribunal allowed the appeal of the assessee, holding that the reopening of the assessment based on the audit objection was invalid and should be quashed. The Tribunal emphasized the need for the assessing officer to independently assess the reasons for reassessment. As a result, other grounds raised by the assessee were not addressed, and the appeal was allowed solely on the legal issue.</description>
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      <description>The Tribunal allowed the appeal of the assessee, holding that the reopening of the assessment based on the audit objection was invalid and should be quashed. The Tribunal emphasized the need for the assessing officer to independently assess the reasons for reassessment. As a result, other grounds raised by the assessee were not addressed, and the appeal was allowed solely on the legal issue.</description>
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