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    <description>The ITAT allowed the appeal of the assessee for statistical purposes, directing the CIT (A) to reconsider all facts and evidence before making a fresh decision on the validity of the assessment reopening under section 147. The ITAT found that the CIT (A) had not adequately analyzed the grounds raised by the assessee, emphasizing the importance of a thorough review of the information provided during the original assessment.</description>
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      <description>The ITAT allowed the appeal of the assessee for statistical purposes, directing the CIT (A) to reconsider all facts and evidence before making a fresh decision on the validity of the assessment reopening under section 147. The ITAT found that the CIT (A) had not adequately analyzed the grounds raised by the assessee, emphasizing the importance of a thorough review of the information provided during the original assessment.</description>
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