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    <description>The Tribunal quashed the reassessment proceedings citing the invalidity of the reopening under Section 147 due to non-application of mind and borrowed satisfaction, as well as the violation of principles of natural justice due to the lack of cross-examination. The lower authorities&#039; orders were canceled, and the assessee&#039;s appeals were partly allowed.</description>
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      <description>The Tribunal quashed the reassessment proceedings citing the invalidity of the reopening under Section 147 due to non-application of mind and borrowed satisfaction, as well as the violation of principles of natural justice due to the lack of cross-examination. The lower authorities&#039; orders were canceled, and the assessee&#039;s appeals were partly allowed.</description>
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